国际残疾人日：残疾人就业创业热点问答

Tax Policy for Employment of Disabled Persons - Taxpayers who employ disabled individuals can receive a VAT refund based on the number of disabled persons employed, with the refund limit determined by local minimum wage standards multiplied by four [3] - To qualify for the VAT refund policy, a taxpayer must employ at least 10 disabled individuals, or 5 for blind massage institutions, with the proportion of disabled employees being at least 25% of the total workforce [4] - Disabled individuals providing repair services are exempt from VAT, as per regulations that allow for VAT exemption on services provided by disabled persons [5] Land Use Tax Incentives - Units that employ an average of more than 25% disabled individuals, with at least 10 employed, may be eligible for a reduction or exemption from urban land use tax for that tax year [6] Labor Dispatch and Employment Policies - In cases of labor dispatch involving disabled individuals, both the dispatching and receiving units must agree on which party will benefit from the employment security fund policies [7]