税有温度 | 安置残疾职工工资加计扣除税收优惠详解（一到三）

Core Viewpoint - The article discusses the tax incentives for companies that employ disabled workers, specifically focusing on the wage deduction policy that allows for additional tax deductions for salaries paid to disabled employees [2][17]. Summary by Sections Policy Content - The tax policy allows companies to deduct additional amounts from their taxable income for wages paid to disabled employees, which is aimed at encouraging the employment of disabled individuals [2][12]. - Companies must determine their eligibility for these tax benefits based on specific criteria outlined in the tax regulations [11]. Business Operation Details - Companies can report the additional deductions in their corporate income tax returns, specifically in the section for exempt income and deductions [10]. - Documentation required for claiming these deductions includes proof of social insurance payments for disabled employees, payment records, and employment contracts [11]. Frequently Asked Questions - Companies employing disabled individuals through labor dispatch can claim the tax benefits, as the labor dispatch unit is considered the employer [16]. - The eligibility for tax deductions begins from the month following the signing of the labor contract and payment of social insurance for newly hired disabled employees [16]. - The wages eligible for additional deductions include basic salaries, bonuses, overtime pay, and the employee's share of social insurance and personal income tax [16]. - No prior registration with tax authorities is required to enjoy these tax benefits, but companies must retain relevant documentation for verification [16].