Can disabled people co-organize welfare enterprises with state welfare?

Yes, the new preferential policies for welfare enterprises are as follows:

Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance

Caishui [27] No.92

Finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, cities with separate plans, State Taxation Bureau, Local Taxation Bureau, Finance Bureau of Xinjiang Production and Construction Corps:

In order to To further protect the vital interests of the disabled, with the approval of the State Council and the consent of the Ministry of Civil Affairs and the China Disabled Persons' Federation, we decided to uniformly implement a new preferential tax policy to promote the employment of the disabled throughout the country. The relevant policies are hereby notified as follows:

1. Value-added tax and business tax policies for units that resettle the disabled

For units that resettle the disabled, the tax authorities will implement the method of refunding the value-added tax or reducing the business tax upon the actual number of disabled people in the unit.

(1) The specific limit of the annual refundable value-added tax or reduced business tax for each disabled person actually placed shall be determined by the tax authorities at or above the county level according to six times the minimum wage standard approved by the people's government at the provincial level (including autonomous regions, municipalities directly under the central government and cities with separate plans, the same below) applicable to the districts and counties where the unit is located, but the maximum shall not exceed 35, yuan per person per year.

(2) The competent tax authorities shall refund the value-added tax on a monthly basis. If the value-added tax paid this month is insufficient, it can be refunded from the balance of the value-added tax paid in the previous month after deducting the refunded value-added tax in this year (referring to the tax year, the same below). If it is still insufficient to be refunded, it can be carried forward to the next month in this year. The competent local tax authorities shall reduce the business tax on a monthly basis. If the business tax payable this month is insufficient, it can be carried forward to the next month of this year for reduction, but it shall not be refunded from the business tax paid in the previous month.

(3) The above-mentioned preferential VAT policy is only applicable to units whose income from producing and selling goods or providing processing, repair and replacement services accounts for 5% of the total income from VAT business and business tax business, but it is not applicable to the income from producing and selling taxable goods of consumption tax, directly selling purchased goods (including wholesale and retail of goods) and selling goods processed by entrusted units. The above-mentioned preferential business tax policies are only applicable to units that provide services (except advertising) with income accounting for 5% of the total value-added tax business and business tax business income, but they are not applicable to the income obtained by the above-mentioned units from providing advertising services and business tax taxable services that do not belong to services.

the unit shall separately account for the sales income or operating income of the above-mentioned businesses that enjoy preferential tax policies and those that do not enjoy preferential tax policies. If they cannot be accounted for separately, they shall not enjoy the preferential policies of value-added tax or business tax stipulated in this notice.

(4) Units that concurrently engage in the business of enjoying the preferential tax policies of value-added tax and business tax as stipulated in this notice may choose to refund the value-added tax or reduce the business tax at their own discretion, and once they are selected, they shall not change it within one year.

(5) if both the tax preferential policies for promoting the employment of the disabled and the tax preferential policies for supporting employment such as laid-off and reemployment, demobilized cadres and dependents are applicable, the unit may choose to apply the most preferential policies, but it cannot be implemented cumulatively.

(6) the "units" mentioned in this article refer to enterprises (including sole proprietorship enterprises, partnerships and self-employed households), institutions, social organizations and private non-enterprise units registered in tax.

II. Corporate income tax policy for units that resettle the disabled

(1) The actual wages paid by the unit to the disabled can be deducted according to the facts before the corporate income tax, and 1% of the actual wages paid to the disabled can be deducted.

if the salary actually paid by the unit to the disabled is more than the taxable income of this year, the part that does not exceed the taxable income may be deducted, and the excess part shall not be deducted in this year or in subsequent years. Loss-making units are not applicable to the above-mentioned method of adding wages to deduct taxable income.

units can enjoy other preferential policies for enterprise income tax while implementing the above-mentioned method of adding and deducting taxable income.

(2) Income from VAT refund or business tax reduction obtained by units in accordance with Article 1 shall be exempted from enterprise income tax.

(3) the "units" mentioned in this article refer to enterprises (excluding sole proprietorship enterprises, partnerships and self-employed households), institutions, social organizations and private non-enterprise units registered by tax.

III. Value-added tax and business tax policies for individual employment of disabled people

(1) According to the provisions of Item (2) of Article 6 of the Provisional Regulations on Business Tax of the People's Republic of China (the State Council Order No.136) and Article 26 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax of the People's Republic of China [(93) Cai Fa Zi No.4],

(2) According to Article 3 of the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Adjusting the VAT Rate of Agricultural Products and Exempting Certain Items from VAT [(94) Caishuizi No.4], the processing, repair and replacement services provided by individuals with disabilities are exempted from VAT.

IV. Individual income tax policy for individual employment of disabled persons

According to Article 5 of the Individual Income Tax Law of the People's Republic of China (Decree No.44 of the President) and Article 16 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (Decree No.142 of the State Council), the labor income obtained by individuals with disabilities shall be in accordance with provinces (excluding cities with separate plans). The specific income items are: income from wages and salaries, income from production and operation of individual industrial and commercial households, income from contracting and leasing operations of enterprises and institutions, income from remuneration for labor services, income from royalties.

V. Conditions of units enjoying preferential tax policies

Units (including welfare enterprises, massage institutions for the blind, occupational therapy institutions and other units) that have placed disabled people in employment can apply for enjoying preferential tax policies as stipulated in Articles 1 and 2 of this Notice after meeting the following conditions and being recognized by relevant departments:

(1) They have signed a labor contract with each disabled person who has been placed for more than one year (including one year) according to law.

(2) The monthly average proportion of the disabled actually placed in the total number of employees in the unit should be higher than 25% (including 25%), and the number of disabled actually placed is more than 1 (including 1).

units with average monthly actual placement of disabled persons account for less than 25% (excluding 25%) but more than 1.5% (including 1.5%) of the total number of employees in the unit, and the number of disabled persons actually placed is more than 5 (including 5), which can enjoy the preferential policies of enterprise income tax stipulated in Item (1) of Article 2 of this notice, but not the preferential policies of value-added tax or business tax stipulated in Article 1 of this notice.

(3) Every disabled person who has been resettled has paid in full social insurance such as basic old-age insurance, basic medical insurance, unemployment insurance and work-related injury insurance stipulated by the people's government of the district and county where the unit is located according to national policies.

(4) Through banks and other financial institutions, each disabled person actually paid a salary not lower than the minimum wage standard approved by the provincial people's government applicable to the district and county where the unit is located.

(5) Having the basic facilities for the job placement of the disabled.

VI. Other relevant provisions

(1) Units that meet the conditions of the above-mentioned preferential tax policies shall calculate the average proportion of the actual placement of disabled persons in the total number of employees of the unit on a monthly basis. If the average proportion of this month does not meet the requirements, the corresponding tax incentives for this month shall be suspended. If the average proportion of accumulated three months in a year does not meet the requirements, the qualification of enjoying the corresponding preferential tax policies in the next year will be cancelled.

(II) The enterprises run by special education schools as stipulated in Item 7 of Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Education Tax Policy (Caishui [24] No.39) refer to enterprises established to provide internship places for students in schools, which are funded by the schools and managed by the schools, and all the operating income belongs to the schools. As long as the above enterprises meet the conditions of Item 2 of Article 5, they can enjoy this enterprise. Such enterprises can include full-time students in special education schools who actually work in enterprises when calculating the number of disabled people, and also include the above-mentioned students when calculating the number of employees in the unit.

(3) In areas other than Liaoning, Dalian, Shanghai, Zhejiang, Ningbo, Hubei, Guangdong, Shenzhen, Chongqing and Shaanxi, the competent tax authorities may, if the units that have enjoyed the preferential tax policies of the original welfare enterprises before July 1, 27 do not meet the conditions for paying social insurance stipulated in Item (3) of Article 5 of this Notice, but meet other conditions stipulated in Article 5 of this Notice. The above-mentioned units shall, in accordance with the relevant provisions, pay the relevant social insurance in full for the disabled as soon as possible. From October 1, 27, the units that still do not meet the requirements shall stop implementing the preferential tax policies stipulated in Articles 1 and 2 of this Notice.

(4) The measures of annual examination shall be implemented for all the conditions for the resettlement of disabled persons to enjoy preferential tax policies, and the specific measures of annual examination shall be formulated by the provincial tax department in conjunction with the civil affairs department at the same level and the Disabled Persons' Federation.

VII. Definitions

(1) The term "disabled persons" as mentioned in this notice refers to persons who are visually disabled, hearing disabled, speech disabled, physically disabled, intellectually disabled and mentally disabled as indicated in the People's Republic of China Disabled Persons' Card and those who are holding the People's Republic of China Disabled Persons' Card (Grade 1-8).

(2) The "individuals" mentioned in this notice refer to natural persons.

(3) The "employees in the unit" mentioned in this notice refers to employees who have established labor relations with the unit and should sign labor contracts or service agreements according to law.

(4) The "work-therapy institution" mentioned in this notice refers to a welfare production and resettlement unit that integrates employment and rehabilitation, and achieves the purpose of calming the mood, relieving symptoms, improving skills and improving living conditions by organizing mentally disabled people to participate in appropriate productive labor and implementing rehabilitation treatment and training, including rehabilitation workshops attached to mental hospitals, work-therapy workshops attached to enterprises, and work-therapy stations set up by grass-roots governments and organizations.

VIII. Provisions on the calculation of the number of disabled persons

(1) Persons with mental disabilities are allowed to be included in the number of disabled persons and enjoy the preferential tax policies stipulated in Articles 1 and 2 of this Notice, which are limited to work-related institutions and other units suitable for the employment of mentally disabled persons. The specific scope shall be stipulated by the provincial tax department in conjunction with the finance and civil affairs departments at the same level and the Disabled Persons' Federation.

(2) Persons with disabilities who are resettled by the unit and do not conform to the Labor Law of the People's Republic of China (Presidential Decree No.28) and the relevant provisions are not included in the resettlement ratio stipulated in Paragraph (2) of Article 5 of this Notice, the tax refund and reduction limit stipulated in Article 1 and the calculation of the additional deduction stipulated in Article 2.

IX. Units and individuals who cheat the preferential tax policies stipulated in this notice by signing false labor contracts or service agreements, forging or repeatedly using disabled persons' cards or disabled soldiers cards, pretending that disabled persons are not actually employed, falsely reporting the placement ratio of disabled persons, failing to pay or underpaying prescribed social insurance for disabled persons, and recovering paid wages from disabled persons in disguise, shall be investigated for the responsibilities of relevant units and personnel in accordance with laws, regulations and other relevant provisions. The tax reduction (refund) actually enjoyed in the year in which the above-mentioned illegal acts actually occurred shall be fully recovered and put into storage, and the qualification of enjoying the preferential tax policies stipulated in this notice shall be cancelled within three years from the year in which the above-mentioned illegal acts actually occurred.

X. The specific measures for the collection and management of various preferential tax policies stipulated in this Notice shall be formulated separately by State Taxation Administration of The People's Republic of China in conjunction with the Ministry of Civil Affairs and the China Disabled Persons' Federation. The measures for the identification and management of the proportion of disabled persons and the basic facilities for the placement of disabled persons in welfare enterprises shall be formulated by the Ministry of Civil Affairs in consultation with the Ministry of Finance, State Taxation Administration of The People's Republic of China and China Disabled Persons' Federation, while the measures for the identification and management of the proportion of disabled persons and basic facilities for the placement of disabled persons in blind massage institutions, occupational therapy institutions and other units shall be formulated by China Disabled Persons' Federation in consultation with the Ministry of Finance, the Ministry of Civil Affairs and State Taxation Administration of The People's Republic of China.

Xi. this circular shall come into force as of July 1, 27, but the provisions of article 2 of this circular on preferential corporate income tax for foreign-invested enterprises shall come into force as of January 1, 28. The Ministry of Finance, State Taxation Administration of The People's Republic of China's Notice on Some Preferential Policies for Enterprise Income Tax [(94) Caishuizi No.1], Item (9) of Article 1, the Ministry of Finance and State Taxation Administration of The People's Republic of China's Notice on Taxation of Welfare Enterprises and School-run Enterprises [(94) Caishuizi No.3], and State Taxation Administration of The People's Republic of China's Notice on the Collection of Turnover Tax by Civil Welfare Enterprises (Guo Shui Fa [1994] State Taxation Administration of The People's Republic of China's Notice on Tax Policies of Welfare Enterprises (Caishuizi [2] No.35), Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on the Pilot Work of Adjusting and Perfecting the Current Preferential Tax Policies for Welfare Enterprises (Caishui [26] No.111), The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China and the Ministry of Civil Affairs of China Disabled Persons' Federation on Adjusting and Perfecting the Pilot Implementation Measures of the Current Preferential Tax Policies for Welfare Enterprises (Guo Shui Fa [26] No.112) and the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Further Improving the Pilot Work of Adjusting the Current Preferential Tax Policies for Welfare Enterprises (Cai Shui [26] No.135) have been suspended since July 1, 27.

12. Finance and taxation departments at all levels in all localities should conscientiously implement the provisions of this circular, strengthen leadership, report to the local government in a timely manner, gain the understanding and support of the government, and closely connect and communicate with civil affairs, disabled persons' federations and other departments. The tax authorities should take the lead in establishing a joint meeting system attended by the above-mentioned departments, and * * * will implement the policies stipulated in this notice. The financial and tax departments should cooperate with each other, and the provincial tax department should inform the provincial financial department of the tax reduction (refund) data and related information of the policies stipulated in this notice in a timely manner every six months.

XIII. Please report to the Ministry of Finance and State Taxation Administration of The People's Republic of China in time if there are any problems in the implementation.

State Taxation Administration of The People's Republic of China, Ministry of Finance

June 15th, 27

Notice of China Disabled Persons' Federation of State Taxation Administration of The People's Republic of China Ministry of Civil Affairs

Measures for the Administration of Tax Preferential Policies for Promoting the Employment of Disabled Persons

Guo Shui Fa [27] No.67

State Taxation Bureau, Local Taxation Bureau, Civil Affairs Department (bureau) and Disabled Persons' Federation of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans:

according to the notice of the Ministry of finance of State Taxation Administration of The People's Republic of China on preferential tax policies for promoting the employment of the disabled (caishui [27] No.92) and the notice of State Taxation Administration of The People's Republic of China on printing and distributing the measures for the administration of tax relief (for trial implementation) (Guo shui Fa [25] No.129), the specific measures for the collection and management of preferential tax policies for promoting the employment of the disabled are hereby specified as follows:

1.

Employers who apply for the preferential tax policies stipulated in Articles 1 and 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Promoting the Employment of Disabled Persons (No.92 [27] of the Ministry of Finance) and meet the requirements of welfare enterprises will resettle the disabled.