中国政策档案 Governance Archive HOLDINGS 223,932 · FONDS 106
Record · chinatax ACC. 900064420
财税〔2007〕92号

Announcement of the State Administration of Taxation on Issues Concerning Tax Incentive 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有关问题的公告

Issuer
—
Date
2013-12-30
Instrument
announcement
Cited by
6
This announcement clarifies that the 'basic pension insurance' and 'basic medical insurance' referenced in the tax incentive policy for employing persons with disabilities refer specifically to 'employee basic pension insurance' and 'employee basic medical insurance', excluding urban resident and new rural social pension insurance as well as urban resident and new rural cooperative medical insurance. It takes effect from January 1, 2014.
Full text · 原文 310 字
为进一步增强促进残疾人就业税收优惠政策的实施效果，保障和维护残疾人职工的合法权益，现将促进残疾人就业税收优惠政策有关问题公告如下： <br>     《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）第五条第（三）款规定的“基本养老保险”和“基本医疗保险”是指“职工基本养老保险”和“职工基本医疗保险”，不含“城镇居民社会养老保险”、“新型农村社会养老保险”、“城镇居民基本医疗保险”和“新型农村合作医疗”。 <br>     　本公告自2014年1月1日起施行。 <br>     　特此公告。<br> 国家税务总局 <br>     　2013年12月30日<br> 分送：各省、自治区、直辖市和计划单列市国家税务局、地方税务局。