一图了解安置残疾人就业增值税即征即退政策

Core Viewpoint - The article focuses on the tax incentives related to the employment of disabled individuals, particularly the VAT refund policy, and aims to clarify the conditions and procedures for taxpayers to benefit from these tax advantages [4]. Group 1: Eligibility for Tax Incentives - Taxpayers (excluding blind massage institutions) must employ disabled individuals at a ratio of no less than 25% of the total staff, with at least 10 disabled individuals [6] - Blind massage institutions must have at least 25% of their staff as disabled individuals, with a minimum of 5 disabled individuals [6] - Taxpayers must sign labor contracts or service agreements with each disabled individual for at least one year [6] - Taxpayers must pay social insurance for each disabled individual, including basic pension, medical, work injury, maternity, and unemployment insurance [6] - Taxpayers must pay each disabled individual a monthly salary that is no less than four times the local minimum wage approved by the provincial government [6] Group 2: Calculation of VAT Refund - The VAT refund amount for the current period is calculated as the sum of the monthly VAT refund amounts for each month [7] - The monthly VAT refund amount is determined by multiplying the number of disabled individuals employed by the taxpayer by four times the local minimum wage [7] - If the VAT paid by the taxpayer in the current period is less than the refund amount, the taxpayer can carry forward the remaining balance to future tax periods within the same year [7] Group 3: Taxpayer Credit Rating - Taxpayers with a credit rating of C or D as assessed by tax authorities are not eligible for the tax incentives [7] Group 4: Required Documentation for Tax Incentives - Taxpayers must provide a "Tax Qualification Record Form" when applying for tax incentives [8] - A copy of the disabled individual's identification or military disability certificate must be submitted, along with a written statement of consent for employment from the legal guardian if the individual has a mental disability [8] - Taxpayers must also submit proof of social insurance payments and a detailed list of salaries paid to disabled individuals [8]