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国家税务总局关于发布《促进残疾人就业增值税优惠政策管理办法》的公告

  发表日期: 2018年3月29日     来源:博雅娱乐_博雅娱乐官网_正规授权 admin  查看: 1317

国家税务总局公告2016年第33号

  WEIGUIFANHEWANSHANCUJINCANJIRENJIUYEZENGZHISHUIYOUHUIZHENGCEGUANLI,GUOJIASHUIWUZONGJUZHIDINGLE《CUJINCANJIRENJIUYEZENGZHISHUIYOUHUIZHENGCEGUANLIBANFA》,XIANYUYIGONGBU,ZI2016NIAN5YUE1RIQISHIXING。

  TECIGONGGAO。

  国家税务总局

  2016NIAN5YUE27RI

  CUJINCANJIRENJIUYEZENGZHISHUIYOUHUIZHENGCEGUANLIBANFA

  DIYITIAO  WEIJIAQIANGCUJINCANJIRENJIUYEZENGZHISHUIYOUHUIZHENGCEGUANLI,GENJU《CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUCUJINCANJIRENJIUYEZENGZHISHUIYOUHUIZHENGCEDETONGZHI》(CAISHUI〔2016〕52HAO)、《GUOJIASHUIWUZONGJUGUANYUFABU〈SHUISHOUJIANMIANGUANLIBANFA〉DEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2015NIANDI43HAO)JIYOUGUANGUIDING,ZHIDINGBENBANFA。

  DIERTIAO  NASHUIRENXIANGSHOUANZHICANJIRENZENGZHISHUIJIZHENGJITUIYOUHUIZHENGCE,SHIYONGBENBANFAGUIDING。

  BENBANFASUOZHINASHUIREN,SHIZHIANZHICANJIRENDEDANWEIHEGETIGONGSHANGHU。

  DISANTIAO  NASHUIRENSHOUCISHENQINGXIANGSHOUSHUISHOUYOUHUIZHENGCE,YINGXIANGZHUGUANSHUIWUJIGUANTIGONGYIXIABEIANZILIAO:

  (YI)《SHUIWUZIGEBEIANBIAO》。

  (ER)ANZHIDECANJIRENDE《ZHONGHUARENMINGONGHEGUOCANJIRENZHENG》HUOZHE《ZHONGHUARENMINGONGHEGUOCANJIJUNRENZHENG(1ZHI8JI)》FUYINJIAN,ZHUMINGYUYUANJIANYIZHI,BINGZHUYEJIAGAIGONGZHANG。ANZHIJINGSHENCANJIRENDE,TIGONGJINGSHENCANJIRENTONGYIJIUYEDESHUMIANSHENGMINGYIJIQIFADINGJIANHURENQIANZIHUOYINZHANGDEZHENGMINGJINGSHENCANJIRENJUYOULAODONGTIAOJIANHELAODONGYIYUANDESHUMIANCAILIAO。

  (SAN)ANZHIDECANJIRENDESHENFENZHENGMINGFUYINJIAN,ZHUMINGYUYUANJIANYIZHI,BINGZHUYEJIAGAIGONGZHANG。

  DISITIAO  ZHUGUANSHUIWUJIGUANSHOULIBEIANHOU,YINGJIANGQUANBU《ZHONGHUARENMINGONGHEGUOCANJIRENZHENG》HUOZHE《ZHONGHUARENMINGONGHEGUOCANJIJUNRENZHENG(1ZHI8JI)》XINXIYIJISUOANZHICANJIRENDESHENFENZHENGMINGXINXILURUZHENGGUANXITONG。

  DIWUTIAO  NASHUIRENTIGONGDEBEIANZILIAOFASHENGBIANHUADE,YINGYUFASHENGBIANHUAZHIRIQI15RINEIJIUBIANHUAQINGKUANGXIANGZHUGUANSHUIWUJIGUANBANLIBEIAN。

  DILIUTIAO  NASHUIRENSHENQINGTUIHAIZENGZHISHUISHI,XUBAOSONGRUXIAZILIAO:

  (YI)《TUI(DI)SHUISHENQINGSHENPIBIAO》。

  (ER)《ANZHICANJIRENNASHUIRENSHENQINGZENGZHISHUITUISHUISHENGMING》(JIANFUJIAN)。

  (SAN)DANGQIWEICANJIRENJIAONASHEHUIBAOXIANFEIPINGZHENGDEFUYINJIANJIYOUNASHUIRENJIAGAIGONGZHANGQUERENDEZHUMINGJIAONARENYUAN、JIAONAJINE、JIAONAQIJIANDEMINGXIBIAO。

  (SI)DANGQIYOUYINXINGDENGJINRONGJIGOUHUONASHUIRENJIAGAIGONGZHANGDEANYUEWEICANJIRENZHIFUGONGZIDEQINGDAN。

  TESHUJIAOYUXUEXIAOJUBANDEQIYE,SHENQINGTUIHAIZENGZHISHUISHI,BUTIGONGZILIAO(SAN)HEZILIAO(SI)。

  DIQITIAO  NASHUIRENSHENQINGXIANGSHOUSHUISHOUYOUHUIZHENGCE,YINGDUIBAOSONGZILIAODEZHENSHIXINGHEHEFAXINGCHENGDANFALVZEREN。ZHUGUANSHUIWUJIGUANDUINASHUIRENTIGONGZILIAODEWANZHENGXINGHEZENGZHISHUITUISHUIEJISUANDEZHUNQUEXINGJINXINGSHENHE。

  DIBATIAO  ZHUGUANSHUIWUJIGUANSHOULITUISHUISHENQINGHOU,CHAXUNNASHUIRENDENASHUIXINYONGDENGJI,DUIFUHEXINYONGTIAOJIANDE,SHENHEJISUANYINGTUIZENGZHISHUIE,BINGANGUIDINGBANLITUISHUI。

  DIJIUTIAO  NASHUIRENBENQIYINGTUIZENGZHISHUIEANYIXIAGONGSHIJISUAN:

  BENQIYINGTUIZENGZHISHUIE=BENQISUOHANYUEFENMEIYUEYINGTUIZENGZHISHUIEZHIHE

  YUEYINGTUIZENGZHISHUIE=NASHUIRENBENYUEANZHICANJIRENYUANRENSHU×BENYUEYUEZUIDIGONGZIBIAOZHUNDE4BEI

  YUEZUIDIGONGZIBIAOZHUN,SHIZHINASHUIRENSUOZAIQUXIAN(HANXIANJISHI、QI)SHIYONGDEJINGSHENG(HANZIZHIQU、ZHIXIASHI、JIHUADANLIESHI)RENMINZHENGFUPIZHUNDEYUEZUIDIGONGZIBIAOZHUN。

  NASHUIRENBENQIYIJIAOZENGZHISHUIEXIAOYUBENQIYINGTUISHUIEBUZUTUIHAIDE,KEZAIBENNIANDUNEIYIQIANNASHUIQIYIJIAOZENGZHISHUIEKOUCHUYITUIZENGZHISHUIEDEYUEZHONGTUIHAI,RENGBUZUTUIHAIDEKEJIEZHUANBENNIANDUNEIYIHOUNASHUIQITUIHAI。NIANDUYIJIAOZENGZHISHUIEXIAOYUHUODENGYUNIANDUYINGTUISHUIEDE,TUISHUIEWEINIANDUYIJIAOZENGZHISHUIE;NIANDUYIJIAOZENGZHISHUIEDAYUNIANDUYINGTUISHUIEDE,TUISHUIEWEINIANDUYINGTUISHUIE。NIANDUYIJIAOZENGZHISHUIEBUZUTUIHAIDE,BUDEJIEZHUANYIHOUNIANDUTUIHAI。

  DISHITIAO  NASHUIRENXINANZHIDECANJIRENCONGQIANDINGLAODONGHETONGBINGJIAONASHEHUIBAOXIANDECIYUEQIJISUAN,QITAZHIGONGCONGLUYONGDECIYUEQIJISUAN;ANZHIDECANJIRENHEQITAZHIGONGJIANSHAODE,CONGJIANSHAODANGYUEJISUAN。

  DISHIYITIAO  ZHUGUANSHUIWUJIGUANYINGYUMEINIAN2YUEDIZHIQIAN,ZAIQIWANGZHANHUOBANSHUIFUWUTING,JIANGBENDIQUSHANGYINIANDUXIANGSHOUANZHICANJIRENZENGZHISHUIYOUHUIZHENGCEDENASHUIRENXINXI,ANXIALIEXIANGMUYUYIGONGSHI: NASHUIRENMINGCHENG、NASHUIRENSHIBIEHAO、FARENDAIBIAO、JISUANTUISHUIDECANJIRENZHIGONGRENCIDENG。

  DISHIERTIAO  XIANGSHOUCUJINCANJIRENJIUYEZENGZHISHUIYOUHUIZHENGCEDENASHUIREN,DUINENGZHENGMINGHUOYINZHENGFUHEZHENGCEGUIDINGTIAOJIANDEXIANGGUANCAILIAOFUYOULIUCUNBEICHAYIWU。NASHUIRENZAISHUIWUJIGUANHOUXUGUANLIZHONGBUNENGTIGONGXIANGGUANCAILIAODE,BUDEJIXUXIANGSHOUYOUHUIZHENGCE。SHUIWUJIGUANYINGZHUIJIAOQIXIANGYINGNASHUIQINEIYIXIANGSHOUDEZENGZHISHUITUISHUI,BINGYIZHAOSHUISHOUZHENGGUANFAJIQISHISHIXIZEDEYOUGUANGUIDINGCHULI。

  DISHISANTIAO  GEDISHUIWUJIGUANYAOJIAQIANGSHUISHOUYOUHUIZHENGCELUOSHIQINGKUANGDEHOUXUGUANLI,DUINASHUIRENJINXINGDINGQIHUOBUDINGQIJIANCHA。JIANCHAFAXIANNASHUIRENBUFUHECAISHUI〔2016〕52HAOWENJIANGUIDINGDE,ANYOUGUANGUIDINGYUYICHULI。

  DISHISITIAO  BENBANFASHISHIQIANYIBANLISHUISHOUYOUHUIZIGEBEIANDENASHUIREN,ZHUGUANSHUIWUJIGUANYINGJIANCHAQIYIBEIANZILIAOSHIFOUMANZUBENBANFADISANTIAOGUIDING,CANJIRENXINXISHIFOUYIANDISITIAOGUIDINGLURUXINXIXITONG,RUYOUQUESHI,YINGYAOQIUNASHUIRENBUCHONGBAOSONGBEIANZILIAO,BULUXINXI。

  DISHIWUTIAO  GESHENG、ZIZHIQU、ZHIXIASHIHEJIHUADANLIESHIGUOJIASHUIWUJU,YINGDINGQIHUOBUDINGQIZAIZHENGGUANXITONGZHONGDUICANJIRENXINXIJINXINGBIDUI,FAXIANYICHANGDE,ANXIANGGUANGUIDINGCHULI。

  DISHILIUTIAO  BENBANFAZI2016NIAN5YUE1RIQISHIXING。



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