湖北省安置残疾人就业单位增值税即征即退操作规程（Hubei province resettlement of disabled units of value-added tax refund procedures）.docVIP

湖北省安置残疾人就业单位增值税即征即退操作规程（Hubei province resettlement of disabled units of value-added tax refund procedures） Article 1 in order to regulate the employment for the disabled units enjoy preferential value-added tax management, according to the Peoples Republic of China tax collection and management law and its implementation rules, Peoples Republic of China Provisional Regulations on value added tax and the detailed rules for the implementation, tax relief management approach (Trial) and the relevant provisions of the enactment of this order. Second this procedure called for the disabled employment units (hereinafter referred to as taxpayers), refers to the civil affairs department or Federation of disabled persons (except that do not need or not by the Department as the unit), the competent tax authorities for examination and approval, for the disabled with various enjoy VAT refund conditions of ownership units (including individual proprietorship, partnership enterprises and individual industrial and commercial households), institutions, social organizations and private non enterprise units. The third taxpayers (except those outside the special education school) meet the following requirements, and after the approval of the relevant departments, they may apply for preferential tax policies on value-added tax: (a) in accordance with the law and the placement of the disabled each signed more than one year (including one year) of the labor contract or service agreement, and for each disabled actually work in the unit, establish the attendance management system; (two) the proportion of the total number of disabled employees on the average monthly resettlement should be higher than 25% (including 25%), and the number of disabled persons in actual resettlement is more than 10 (including 10); (three) for the placement of each disabled person to pay the full monthly unit where the county peoples government according to the basic old-age insurance, national policies and regul