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Announcement on the Preferential Policy of Promoting the Employment of the Handicapped

Document No.:

Taxes:Tax Incentives

Date of Promulgation:

IssueDepartment:State Administration of Taxation

Date of Implementatio:2015-07-31

Annex:

The Relevant issues concerning the preferential policy of promoting the employment of the handicapped are hereby announced as follows:

 

  1. The handicapped persons who obtain employment in the form of labor dispatching shall be deemed as the employees of labor dispatching units. The labor dispatching units shall enjoy relevant preferential policies in accordance with the regulations of the Notice of Ministry of Finance, State Administration of Taxation on the Preferential Policy of Promoting the Employment of the Handicapped (Cai Shui [2007] No. 92, hereinafter referred to as the Notice).
  2.  
  3. The pension insurance of the handicapped persons paid by government departments and institutions or enterprises transformed from government departments and institutions belongs to the scope of “basic pension insurance” as stipulated in Subsection (3), Clause 5 of the Notice and shall enjoy the relevant preferential policies pursuant to the regulations.
  4.  

The Announcement shall be executed from September 1st, 2015. Matters which have not been dealt with previously shall be executed in accordance with the Announcement.

 

The announcement is hereby given.

 

State Administration of Taxation

July 31st, 2015

 

 

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