【涨知识】雇佣残疾人职工，企业所得税加计扣除如何计算申报？

Group 1 - The article discusses tax incentives for companies that employ disabled workers, specifically allowing a 100% additional deduction on wages paid to disabled employees when calculating taxable income [2][3] - To qualify for this tax deduction, companies must meet specific criteria, including signing labor contracts of at least one year with each disabled employee, paying required social insurance, and ensuring wages meet local minimum standards [2][3] - The article clarifies that personal contributions to social insurance and housing funds can be included in the total wage amount eligible for deduction [2] Group 2 - Companies must retain specific documentation to support the additional wage deductions, including proof of social insurance payments, non-cash payment records, a list of disabled employees with their disability certificates, and signed labor contracts [3] - Companies cannot claim the additional deduction during the prepayment of corporate income tax; it can only be calculated during the annual tax return and settlement [3] - The latest tax return form has integrated previous separate forms related to tax exemptions and deductions into the main form, with specific lines designated for reporting the additional deduction for wages paid to disabled employees [3]