问题已解决
你好,請(qǐng)問(wèn)殘疾人就業(yè)保證金為什么有些人說(shuō)如果安置了就不用交,沒(méi)安置才交。但我們之前的兩家一般納稅人的殘疾人就業(yè)保證金都沒(méi)交呀



冉老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,稅務(wù)師,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,上市公司全盤賬務(wù)核算及分析
你好,學(xué)員,正常情況下,企業(yè)人數(shù)超過(guò)30人,就要繳納的
2023 08/12 12:41

84785034 

2023 08/12 13:41
殘疾人就業(yè)保證金只是一般納稅人才交嗎?還是小規(guī)模也要交?

冉老師 

2023 08/12 13:43
是的,一般納稅人和小規(guī)模納稅人都要繳納的

84785034 

2023 08/12 14:41
那兼職招用的殘疾人有要求必須買社保嗎?

冉老師 

2023 08/12 14:41
這個(gè)兼職的話,不需要購(gòu)買的

84785034 

2023 08/12 14:43
恩,那兼職殘疾人工資可以進(jìn)行企業(yè)所得稅稅前扣除不?

冉老師 

2023 08/12 14:44
可以的,可以稅前扣除的
