· Document Number：Announcement No. 73 [2013] of the State Administration of Taxation

· Area of Law： Taxation Civil Law

· Level of Authority： Departmental Regulatory Documents

· Date issued：12-13-2013

· Effective Date：10-01-2013

· Issuing Authority： State Administration of Taxation

· Status： Effective

Announcement of the State Administration of Taxation on Issues concerning the Preferential Value-Added Tax Policies for Promoting the Employment of the Disabled
(Announcement No. 73 [2013] of the State Administration of Taxation)
The issues concerning the preferential value-added tax (“VAT”) policies for promoting the employment of the disabled are hereby announced as follows:
“Labor contract or service agreement” as mentioned in Article 5 (1) of the Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Tax Policies for Promoting the Employment of the Disabled (No. 92 [2007] of the Ministry of Finance, hereinafter referred to as the “Notice”), which reads that “labor contract or service agreement with a term of one year or more legally signed with each settled disabled person”, includes the labor contract or service agreement whereby salary is paid for either full-time or part-time employment.
Where an entity settling the disabled employs a disabled person to work on a part-time basis, enters into a labor contract or service agreement with him or her in compliance with laws and regulations, and assigns such disabled person to actually work therein, the entity may enjoy preferential VAT policies in accordance with the provisions of the Notice.
This Announcement shall come into force on October 1, 2013. In the case of any discrepancy between this Announcement and the previous practice, this Announcement shall prevail.
State Administration of Taxation
December 13, 2013