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]

欢迎扫描下方二维码关注： 小张,我们今年招用了几名残疾 老板,这些不是都能加 人员工,听说残疾职工工资是可 计扣除的,奖金属于工 以享受加计扣除优惠的,那公司 资薪金的一部分可以加 给他们发放的奖金、困难补助不 计扣除，而困难补助只 都可以加计扣除了吗? 能据实扣除。 老板 财务 这究竟是怎么一回事? 老板 糖糖 - 享受残疾职工工资加计扣除优惠指的是企业安 置残疾人员的,在按照支付给残疾职工工资据 实扣除的基础上，可以在计算应纳税所得额时 按照支付给残疾职工工资的100%加计扣除。 。例如: 某企业2024年安置残疾人员所支付工资10万元， 符合享受安置残疾人员工资加计扣除的条件, 在按照支付给残疾职工工资10万元据实扣除的 基础上，还可以在汇算清缴 计算应纳税所得额时按照支 付给残疾职工工资的100% 加计扣除,即在税前共可扣 除20万元。 . . . o O O O O ● C ● 间: 企业支付残疾人的"五险一金"可以加计扣除吗? 糖糖 - 不可以。 根据《国家税务总局关于企业工资薪金及职工 福利费扣除问题的通知》（国税函〔2009〕3 号）第二条的规定，《中华人民共和国企业所 得税法实施条例》第四十 ...