一文读懂丨助残税费优惠政策

Core Viewpoint - The article outlines various tax incentives and policies aimed at supporting the employment and entrepreneurship of people with disabilities, summarizing key tax benefits available to organizations and individuals who assist in this area [2]. Tax Exemptions - Exemptions include services provided by disability service organizations and individuals, as well as direct imports of specialized goods for disabled individuals [2]. - From January 1, 2026, to December 31, 2027, units and individual businesses that employ disabled individuals will benefit from a VAT refund system based on the number of disabled individuals they employ [2]. Corporate Income Tax - Companies that employ disabled individuals can deduct 100% of the wages paid to these employees when calculating taxable income, in addition to actual wage deductions [4]. - The tax benefits are applicable during both prepayment and annual tax filings [4]. Personal Income Tax - Income from labor for disabled individuals, elderly, and veterans can be subject to reduced personal income tax rates [7]. - Units employing more than 25% of their workforce as disabled individuals may qualify for reductions or exemptions on urban land use tax, with specific deductions set at 5,000 yuan per disabled employee per year [7]. Employment Security Fund - From January 1, 2023, to December 31, 2027, employers with a disabled employment ratio of 1% or more will pay 50% of the required employment security fund, while those below 1% will pay 90% [7]. Policy References - The article cites several key policy documents that provide the legal framework for these tax incentives, including the VAT Law and various notices from the Ministry of Finance and the State Administration of Taxation [5][6].