Reply of the State Administration of Taxation on the Application of Tax Preferential Policies for Civil Welfare Enterprises

This document clarifies that the substantive requirements of two tax preferential policies for promoting employment of disabled persons are consistent, and stipulates that enterprises must bear responsibility for the authenticity and legality of submitted materials; if enterprises are found to have non-compliant practices such as 'registered but not actually employed', the tax authorities shall recover the full amount of tax reductions or refunds obtained.