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残疾人薪资加计扣除政策
释义
律师分析:
企业享受安置残疾职工工资100%加计扣除,包括外资企业在内的所有安置特殊就业人员的企业,并取消了安置人员比例限制。
【法律依据】:
《企业所得税法实施条例》 第九十六条 企业安置残疾人员及国家鼓励安置的其他就业人员所支付的工资,在计算应纳税所得额时,按照支付工资数额的100%加计扣除。
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更新时间:2025/7/24 12:36:55