State Administration of Taxation, Announcement on the Issue Concerning Whether Entities that Employ Disabled Persons are Eligible for More than One Preferential Value-added Tax Policies
国家税务总局关于安置残疾人单位是否可以同时享受多项增值税优惠政策问题的公告
December 06, 2011 | BY
clpstaff &clp articles &Employers hiring disabled persons may enjoy multiple VAT tax refunds.
Clp Reference: 3220/11.11.18 Promulgated: 2011-11-18 Effective: 2011-12-01
Issued: November 18 2011
Effective: December 1 2011
Main contents: Where an entity that employs disabled persons satisfies both the criteria for preferential value-added tax (VAT) policies on promoting employment of disabled persons and for other preferential VAT policies, it shall be eligible for more than one preferential VAT policies. However the total amount of VAT refunds it applies for in a year may not exceed the total taxable VAT amount for the same year.
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