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根据《国家税务总局关于促进残疾人就业增值税优惠政策有关问题的公告》(国家税务总局2013年第73号公告),自2013年10月1日起,企业与残疾人采用非全日制工资发放形式签订劳动合同的,也可以享受增值税优惠。本文将通过中国残联委员、湖南省残联副主席、郴州市爱心辅助器具有限公司董事长谢志强和他创办的福利工厂了解残疾人就业的现状,剖析税收优惠政策对残疾人就业的影响及效果。
According to the “Notice of the State Administration of Taxation on Issues Related to Promoting Preferential Employment VAT (VAT) for Persons with Disabilities” (State Administration of Taxation, No. 73 of 2013), since October 1, 2013, enterprises and persons with disabilities have adopted part-time wage distribution The form of a labor contract, you can also enjoy the value-added tax concessions. This article will understand the status quo of employment of disabled persons through the members of China Disabled Persons Federation, Hunan Province CDPF Vice Chairman, Chen Zhiqiang Xie Aiqiang, chairman of Chenzhou City Auxiliary Devices Co., Ltd. and his welfare factory, to analyze the impact and effect of tax preferential policies on employment of disabled persons .