一文了解安置残疾人就业增值税即征即退政策！

Core Viewpoint - The article discusses the VAT refund policy for companies and individual businesses that employ disabled individuals, highlighting the eligibility criteria, application process, and calculation methods for the VAT refund [2][3]. Group 1: Eligibility Criteria - Eligible entities include units and individual businesses that employ disabled individuals [2]. - To qualify for the VAT refund, the following conditions must be met: 1. The proportion of employed disabled individuals must be at least 25% of the total workforce, with a minimum of 10 disabled individuals for most entities, and at least 5 for blind massage institutions [2]. 2. A labor contract or service agreement of at least one year must be signed with each employed disabled individual [2]. 3. Social insurance contributions must be made for each employed disabled individual, including basic pension, medical, unemployment, work injury, and maternity insurance [2]. 4. Monthly wages paid to each disabled individual must meet or exceed the local minimum wage standard approved by the provincial government [2]. Group 2: Application Process - Eligible taxpayers can apply for VAT refunds through online and offline channels, such as the electronic tax bureau or tax service halls [2]. - Initial applications require submission of specific documentation, including a tax qualification record, copies of disability certificates, and identification documents of the employed disabled individuals [2]. - For VAT refund applications, additional documents are required, such as a refund application form and proof of social insurance payments [2]. Group 3: Calculation of VAT Refund - The VAT refund amount is calculated based on the number of employed disabled individuals multiplied by four times the local minimum wage [2]. - If the VAT paid in the current period is less than the refund amount, the taxpayer can carry forward the balance to future tax periods within the same year [2]. - Taxpayers can choose between different VAT preferential policies but cannot combine them, and once a choice is made, it cannot be changed for 36 months [2][3]. Group 4: Compliance and Penalties - If a taxpayer is found to have claimed VAT refunds for disabled individuals who are not actually employed, the tax authority will recover the full amount of the refund and suspend the taxpayer's eligibility for 36 months [3].