Home　>　Tax Incentives　>　Text

Tax IncentivesIn case of divergence of interpretation, the Chinese text shall prevail.

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

 

 

Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

Public messages

Disclaimer

All the information on this website is reprinted from government websites, newspapers, Gazettes, domestic and foreign medias and other publications.

Please check the official publications, originals of outgoing documents and sources of reprint for purposes of authenticity, accuracy and legitimacy of the information published on this website.

The information on, the materials provided and the performance of this website is provided on an "as is" and "as available" basis. We make no warranty of any kind in relation to or connection with the availability, accuracy or reliability of this website or any of its materials and information, including but not limited to any warranties, representations, and guarantees as to, title, risk, non-infringement, accuracy, reliability, merchantability, use, correctness, fitness for a particular purpose or otherwise, or that use of this website will be uninterrupted or error-free. If you become aware of any inaccuracies or errors in any materials or information on our website, we would be appreciate it if you would inform us of such inaccuracies or errors immediately by emailing us at songf@eshui.net.

We shall not under any circumstances be liable for any direct, indirect, incidental, special or consequential damages, losses, liabilities or any business interruption in relation to the use of or inability to use any information contained on this website (whether foreseeable or not and even if we have been informed of such likelihood).

This website may contain links to third-party websites which are not maintained by us. We are not responsible for the content of those websites. The inclusion of any link to such websites does not imply approval or an endorsement by us of the linked websites or the contents thereof and we make no representations or warranties concerning the linked sites nor shall it be liable for the same.

Copyright： Ministry of Commerce, the People's Republic of China

Supported by：China International Electronic Commerce Center

Tel： (86 10) 68651200(Customer Service)

Fax： (86 10) 65677512

Information Support: Beijing Zerui Certified Public Accountants Co.,Ltd.

Approved by：Department of Electronic Commerce and Informatization, Ministry of Commerce, PRC

Jing ICP Bei No. 05004093

E-mail：hanlx358@126.com

Tel: 61943289 - 8001