Welfare enterprises are specially organized for the placement of disabled people, aiming at solving the shortage of state funds, giving full play to the effective role of disabled people and stimulating their self-reliance ability. Therefore, the state has formulated many care policies for welfare enterprises.
In terms of taxation, welfare enterprises that arrange disabled people (blind, deaf, dumb and disabled) to account for more than the specified proportion of the total number of production personnel, except those that cannot be exempted from tax according to the tax law, shall reduce or exempt their sales income from turnover taxes such as product tax, value-added tax and business tax, and reduce or exempt their income from income tax.
Extended data
Social welfare enterprises, as opposed to "non-social welfare enterprises" (the proportion of disabled people in Beijing is not less than 1.7%), refer to special economic organizations that centrally resettle disabled people with working ability. Its welfare features are: the number of disabled people resettled accounts for a certain proportion of the total number of production personnel in enterprises according to government regulations (not less than 25% in Beijing).
The state shall reduce or exempt product tax, business tax and value-added tax as appropriate. For such economic organizations, all the tax relief is used for enterprise development funds and collective welfare funds; The profits of enterprises are mainly used to expand reproduction, collective welfare facilities and employee bonuses, and a small part can be used for social welfare undertakings if conditions permit.
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