If a company or employer recruits disabled people, what preferential tax policies does the employer have?

For units that house disabled people, the tax authorities will levy and refund the value-added tax based on the actual number of disabled people placed in the unit. ?

(1) The specific limit of the annual refundable value-added tax or reduced business tax for each disabled person actually placed will be determined by the tax authorities at or above the county level based on the district and county (including county-level cities) where the unit is located. The applicable minimum wage standard approved by the provincial people's government shall be determined at 6 times, but the maximum shall not exceed 35,000 yuan per person per year. ?

(2) The competent tax authorities shall refund VAT on a monthly basis to taxpayers who meet the conditions for tax reduction or exemption. If the VAT paid this month is insufficient, refunds may be made in previous months within the current year (referring to the tax year). The balance of the paid value-added tax minus the refunded value-added tax will be refunded. If there is still insufficient refund, it can be carried forward and refunded to subsequent months in the current year.

If the tax payable for the current year is less than the approved annual tax refund limit, the tax payable for the current year shall be limited; if the tax payable for the current year is greater than the approved annual tax refund limit, the tax refund shall be limited to the approved annual tax refund limit. If the taxpayer's tax payable for the current year is insufficient for refund, it shall not be carried forward and refunded in subsequent years. The amount of VAT refundable by the taxpayer this month is calculated according to the following formula:?

The amount of VAT refundable this month = the number of disabled persons actually accommodated by the taxpayer this month × the number of disabled persons determined by the tax authorities at or above the county level per year The specific limit of refundable VAT ÷12?

Based on: "Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Tax Policies to Promote the Employment of Disabled Persons" (Finance and Taxation [2007] No. 092) and the "State Administration of Taxation" Compiled by the Ministry of Civil Affairs’ China Disabled Persons’ Federation’s Notice on the Collection and Administration of Preferential Tax Policies to Promote the Employment of Disabled Persons (Guo Shui Fa [2007] No. 67).

Extended information:

If the company recruits disabled people and reaches the prescribed placement ratio, it does not need to pay the employment security fund for disabled people.

Article 2 of the "Interim Provisions on the Management of Employment Security Funds for Disabled Persons"

"Security Fund" refers to areas where the employment of disabled persons is implemented in a decentralized and proportional manner. Agencies, groups, enterprises, institutions, and urban and rural collective economic organizations that do not meet the proportion specified by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall, in accordance with relevant local laws and regulations, calculate and pay disability compensation based on the annual headcount difference and the average annual salary of employees in the region in the previous year. Special funds for employment.

"Security funds" are paid according to the territorial principle, and units affiliated to the central department handle it in accordance with the relevant provisions of local laws and regulations. Agencies, groups, enterprises and institutions, and urban and rural collective economic organizations should actively create conditions in accordance with the relevant provisions of the "Law of the People's Republic of China and the People's Republic of China on the Protection of Disabled Persons" to gradually achieve the prescribed proportion of arrangements.

Reference material: Notice on preferential tax policies to promote the employment of persons with disabilities - Baidu Encyclopedia