电子税务局实用指南：手把手教你添加办税员信息操作步骤

Core Viewpoint - The article discusses the tax incentives for companies and individual businesses that employ disabled individuals, specifically focusing on the VAT refund policy for such employers [11][12]. Group 1: Tax Incentives for Employment of Disabled Individuals - The policy allows units and individual businesses that employ disabled individuals to receive VAT refunds based on the number of disabled individuals they employ [11][12]. - The monthly VAT refund limit is determined by the local tax authority, based on the applicable minimum wage standard multiplied by four [12]. - Employers must ensure that at least 25% of their workforce consists of disabled individuals, with a minimum of 10 disabled employees for general businesses and 5 for blind massage institutions [18]. Group 2: Conditions for Enjoying Tax Benefits - Employers must sign labor contracts of at least one year with each disabled employee and pay their social insurance contributions [18][19]. - The tax credit is not available to employers with a tax credit rating of C or D [20]. - Employers can choose between different tax incentive policies but cannot combine them; once selected, the choice is binding for 36 months [21]. Group 3: Application Process for VAT Refund - Eligible VAT general taxpayers can apply for VAT refunds through online and offline channels, including the electronic tax bureau [24]. - First-time applicants must provide documentation, including a tax qualification record and proof of employment for disabled individuals [25]. - Required documents for VAT refund applications include a refund application form and proof of social insurance payments for disabled employees [26]. Group 4: Policy References - The policy is based on the Ministry of Finance and the State Administration of Taxation's notifications regarding VAT incentives for the employment of disabled individuals [27].