欢迎扫描下方二维码关注： ↑ 点击上方 "蓝色柳林财税室" 关注我们 税有温度 | 安置残疾职工工资加计扣除税收优惠（一）：政策内容详解 作者：陈泓亦 许笑漫 供稿：温州市税务局 纳税服务中心（税收宣传中心） 瑞安市税务局 税有温度 | 安置残疾职工工资加计扣除税收优惠详解（二）：业务操作详解 免所得税优惠明细表》(A107040)。纳税人 可根据《企业所得税申报事项目录》在主表 相应行次选择填报。 第22行"免税、减计收入及加计扣除": 根据相关行次计算结果填报属于税收规定的 免税收入、减计收入、加计扣除金额。 | | | A100000 企业所得税年度纳税申报主表 | | | --- | --- | --- | --- | | 行次 类别 | | 项目 | 金额 | | 18 | | ní 利润总额(15+16-17) | | | 19 | | 减:境外所得(填写A108010) | | | 20 | | 加:纳税调整增加额(填写A105000) | | | 21 | 应纳 | 减:纳税调整减少额(填写A105000) | | | 22 | 税所 | 减:免税、减计收入及加计扣除(22.1+22.2+ … ...

Core Viewpoint - The article discusses the tax policies related to personal income tax and the incentives for companies that employ disabled individuals, highlighting the benefits and procedures for tax deductions and exemptions [11][13]. Group 1: Personal Income Tax Procedures - Taxpayers can query their income tax details through various online platforms, including the Personal Income Tax APP and the Natural Person Electronic Tax Bureau [5][6][7]. - The process involves logging in, selecting the appropriate options for income tax record queries, and generating tax records for specified periods [6][7]. - Taxpayers can also print their tax records, including cases of "zero tax" situations [6][8]. Group 2: Tax Incentives for Employing Disabled Individuals - The policy allows companies that employ disabled individuals to deduct 100% of the wages paid to these employees from their taxable income [15]. - This incentive is aimed at encouraging businesses to hire disabled workers and fulfill social responsibilities [13]. - Eligibility for this tax benefit requires companies to meet specific criteria, such as signing labor contracts with disabled employees and ensuring compliance with social insurance contributions [18].