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税收优惠：安置残疾人就业的单位减免城镇土地使用税 - 北京代理记账

税收优惠：安置残疾人就业的单位减免城镇土地使用税

2021-04-01上一篇：最全融资租赁信托业务解析与操作流程|下一篇：好会计凭证打印打印预览出问题，超全解决方法，建议收藏！

税收优惠：安置残疾人就业的单位减免城镇土地使用税资讯第1张

【享受主体】安置残疾人就业的单位

【优惠内容】

对在一个纳税年度内月平均实际安置残疾人就业人数占单位在职职工总数的比例高于25%(含25%)且实际安置残疾人人数高于10人(含10人)的单位，可减征或免征该年度城镇土地使用税。具体减免税比例及管理办法由省、自治区、直辖市财税主管部门确定。

【享受条件】

在一个纳税年度内月平均实际安置残疾人就业人数占单位在职职工总数的比例高于25%（含25%）且实际安置残疾人人数高于10人（含10人）的单位。

【政策依据】

《财政部国家税务总局关于安置残疾人就业单位城镇土地使用税等政策的通知》（财税〔2010〕121号）第一条

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