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The disabled does poineering work have what privilege policy
From;    Author:Stand originally

The disabled does poineering work have what privilege policy

Origin: Author: Stand originallyTime: 2008-10-27Tag: Click: Current, favourable to the disabled's taxation policy basically has our country the following content:

Following item avoids ask for value added tax or give privilege: By the disabled the organization enters article of affidavit disabled appropriative directly; Offer disabled appropriative artificial limb, wheelchair, correct model implement; The treatment that deformity personnel individual offers, repair, service of make repairs and supply replacements.

By the welfare enterprise that civil administration branch, street, villages and towns holds, find a place for 4 incomplete of “ ” (point to blind, deaf, dumb with limbs deformity) personnel scale occupies an enterprise to produce personnel 35 % above, have sound administrative system, built “ ” of 4 watches copy, the certificate of social welfare company with lawful and effective hold, can enjoy policy of privilege of value added tax. But be engaged in the business of civil administration welfare with wholesale, retail goods cannot be being enjoyed.

Find a place for 4 incomplete of “ ” personnel scale is different, enjoyment favourable level is different: Personnel of 4 incomplete ” occupies “ gross of company production staff of 50 % above, its produce value added tax to answer duty goods, adopt the method that after be being asked for first, returns, namely enterprise first pay, return via be being returned entirely again after tax authority examine and verify. Personnel of 4 incomplete ” occupies “ scale of company production staff is 35 % ~ of 50 % , if the enterprise produces deficit, can give a part or return entirely already still asked for value added tax, specific proportional control with not deficit in the limit of.

Business tax. The service that the skill that deformity personnel uses him offers for the society is avoided ask for business tax.

The city safeguards construction duty. The city safeguards construction duty is be accompanying value added tax, consumption tax, business tax is added those who ask for. So, if avoid,ask for value added tax, consumption tax, business tax, also avoid asked for a city to safeguard construction duty.

Enterprise income tax. The social welfare factory that does to civil administration branch and street the blame midway that do turns the social welfare that do produces an unit, personnel of 4 incomplete ” occupies “ of Fan An buy manufacturing staff gross of 35 % above, of short duration is avoided collect enterprise income tax. Personnel of 4 incomplete ” occupies “ of Fan An buy the scale that produces personnel gross exceeds 10 % to did not achieve 35 % , halve collects enterprise income tax.
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