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国家税务总局公告2015年第55号现将促进残疾人就业税收优惠政策相关问题公告如下: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。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》
Announcement No. 55 of 2015 by the State Administration of Taxation will hereby announce the relevant issues concerning the preferential tax policies for the employment of disabled persons as follows: I. Persons with disabilities who are employed by labor dispatch and who belong to the labor dispatch service. The labor dispatch unit may, in accordance with the Notice of the Ministry of Finance and the State Administration of Taxation on Promoting Employment Tax Preferential Policies for Persons with Disabilities (Cai Shui 〔2007〕 92, hereinafter referred to as the “Circular”), enjoy relevant tax preferential policies. 2. Institutions and institutions that place people with disabilities and enterprises that have been reorganized by organs and public institutions shall pay endowment insurance for organs and institutions paid by persons with disabilities and belong to the “Notice”