中国政策档案 Governance Archive HOLDINGS 224,052 · FONDS 106
Record · chinatax ACC. 900064055
财税〔2007〕92号

Announcement of the State Administration of Taxation on Issues Concerning Tax Preferential Policies for Promoting Employment of Persons with Disabilities

国家税务总局关于促进残疾人就业税收优惠政策相关问题的公告

Issuer
Date
2015-07-31
Instrument
announcement
Cited by
0
This announcement clarifies that persons with disabilities employed through labor dispatch are considered employees of the dispatch unit, which may enjoy tax benefits under the relevant notice, and that pension insurance paid for disabled persons by government agencies and restructured enterprises qualifies as basic pension insurance for tax preference purposes.
Full text · 原文 315 字
现将促进残疾人就业税收优惠政策相关问题公告如下: <br>   一、以劳务派遣形式就业的残疾人,属于劳务派遣单位的职工。劳务派遣单位可按照《财政部 国家税务总局关于促进残疾人就业税收优惠政策的通知》(财税〔2007〕92号,以下简称《通知》)规定,享受相关税收优惠政策。 <br>   二、安置残疾人的机关事业单位以及由机关事业单位改制后的企业,为残疾人缴纳的机关事业单位养老保险,属于《通知》第五条第(三)款规定的“基本养老保险”范畴,可按规定享受相关税收优惠政策。 <br>   本公告自2015年9月1日起施行。此前未处理的事项,按照本公告规定执行。 <br>   特此公告。<br> 国家税务总局 <br> 2015年7月31日<br> 税费征管,残疾人就业保障金,基本养老保险