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Online CBA: How Can Enterprises Apply for the Preferential Treatment of Immediate VAT Refund for Hiring Disabled Persons?

Photo: Employment of disabled persons
Photo: Employment of disabled persons

Q: How can enterprises apply for the preferential treatment of immediate VAT refund for hiring disabled persons?

A: According to the Administrative Measures for Preferential Value-added Tax Policies for Promoting the Employment of Disabled Persons promulgated by the State Administration of Taxation, enterprises applying for the first time for entitlement to the preferential tax policies shall submit the following materials to the competent tax authority for record-filing:

  1. Record Form of Tax Certification;
  2. A photocopy of the Disabled Person Certificate of the People's Republic of China or the Disabled Soldier Certificate of the People's Republic of China (Grade 1-8) held by its disabled employees, and such photocopy shall indicate that the photocopy is identical with the original and bear the official seal on each page. If a taxpayer employs mentally disabled persons, it shall also provide a written statement demonstrating that such mentally disabled persons agree to be employed and other written materials that are signed or stamped by their statutory guardian to prove their capability and willingness to work; and
  3. A photocopy of the ID of the disabled person employed, including a statement that the photocopy is identical with the original and bearing the official seal on each page.

After the competent tax authority has accepted the filing, the enterprise shall input all information stated in the Disabled Person Certificate or the Disabled Soldier Certificate (Grade 1-8) and the identity information of the disabled person employed into the tax collection and administration system.

Taxpayers shall submit the following materials when they apply for VAT refund:

  1. Application Form for Tax Refund (Deduction);
  2. Statement for Value-added Tax Refund of Taxpayer Employing Disabled Person;
  3. A photocopy of social insurance premium payment record of taxpayer for the disabled person in the current period and detailed list verified by taxpayer with its own official seal that indicate the staff, amount and period relevant to such payment;
  4. The current period list of monthly wages paid to the disabled that is stamped with the official seal of such financial institutions as bank or taxpayer.

(The HKTDC provides one-on-one China Business Advisory Service free of charge to assist companies in resolving problems encountered when doing business in China. For enquiries and appointments, please call (852) 1830 668 or register online.)

Content provided by Picture: HKTDC Research