Issues concerning Preferential Tax Policies for Promoting Employment of the Disabled

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· Document Number:Announcement No. 78 [2013] of the State Administration of Taxation

· Area of Law: Civil Law Taxation

· Level of Authority: Departmental Regulatory Documents

· Date issued:12-30-2013

· Effective Date:01-01-2014

· Issuing Authority: State Administration of Taxation

· Status: Effective

 

Announcement of the State Administration of Taxation on Issues concerning Preferential Tax Policies for Promoting Employment of the Disabled
(Announcement No. 78 [2013] of the State Administration of Taxation)
In order to further improve the implementation effect of preferential tax policies for promoting employment of the disabled, and guarantee and safeguard the legitimate rights and interests of disabled employees, the issues concerning preferential tax policies for promoting employment of the disabled are hereby announced as follows:
The " basic pension insurance” and “basic medical insurance” as prescribed in Item (3), Article 5 of the Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Tax Policies for Promoting Employment of the Disabled (No. 92 [2007], Ministry of Finance) means “basic pension insurance for employees” and “basic medical insurance for employees”, excluding “social pension insurance for urban residents", “new-type social pension insurance for rural areas”, “basic medical insurance for urban residents” and “new-typerural cooperative medical care".
This Announcement shall come into force on January 1, 2014.
State Administration of Taxation
December 30, 2013