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纳税人首次申请享受促进残疾人就业增值税优惠政策时,应向主管税务机关提供哪些资料
来 源:www.71-fuwu.com     发布时间:2016-6-16 10:04:13

《办法》明确,纳税人首次申请享受税收优惠政策,应向主管税务机关提供如下备案资料:


The "measures" clearly, the taxpayer for the first time to apply for preferential tax policies, the competent tax authorities should provide the following record:


(一)《税务资格备案表》;


(a) "the tax filing form";


(二)安置的残疾人的《中华人民共和国残疾人证》或者《中华人民共和国残疾军人证(1至8级)》复印件,注明与原件一致,并逐页加盖单位公章。安置精神残疾人的,提供精神残疾人同意就业的书面声明以及其法定监护人签字或印章的证明精神残疾人具有劳动条件和劳动意愿的书面材料;


(II) placement of disabled people "of the people's Republic of China Disabled witnesses" or "the people's Republic of China military disability certificate (grade 1 to 8)" copy a, marked with the original and page by page affixed with the seal of the unit. To provide a written statement of the consent of the disabled to employment and to the signature or seal of the legal guardian of the disabled, and to the written material of the working condition and the will of the work;


(三)安置的残疾人的身份证明复印件,注明与原件一致,并逐页加盖单位公章。


(three) the identity of the disabled persons with a copy of the identity certificate, indicating the same as the original, and stamped with the official seal of the unit.



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