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为企业降费减负 大连出台“残疾人就业保障金”两项减免新政
央广网大连8月9日消息(记者张四清)记者从大连市地税局了解到,继辽宁省残疾人就业保障金缴存比例下调以后,大连市再出两项新政,为企业降费减负。
大连市的两项为企业减负政策,一是扩大残疾人就业保障金免征范围。将残疾人就业保障金免征范围,由自工商注册登记之日起3年内,在职职工总数20人(含)以下小微企业,调整为在职职工总数30人(含)以下的企业。调整免征范围后,工商注册登记未满3年、在职职工总数30人(含)以下的企业,可在剩余时期内按规定免征残疾人就业保障金。
二是设置残疾人就业保障金征收标准上限。用人单位在职职工年平均工资未超过当地社会平均工资3倍(含)的,按用人单位在职职工年平均工资计征残疾人就业保障金;超过当地社会平均工资3倍以上的,按当地社会平均工资3倍计征残疾人就业保障金。用人单位在职职工年平均工资的计算口径,按照国家统计局关于工资总额组成的有关规定执行。按照大连市政府关于“对国家和省有关政策规定必须收取的涉企收费项目,若收费标准有弹性的,一律按下限收取”的要求,各区市县城镇非私营单位就业人员平均工资高于全市平均标准,则按全市平均标准的3倍计征残疾人就业保障金,其它地区按当地就业人员平均工资3倍计征残疾人就业保障金;工商登记的企业经济类型为私营的单位,按私营单位就业人员平均工资3倍计征残疾人就业保障金。
根据相关规定,大连市享受减负政策的缴费单位,无需申请审批或备案。同时,享受小微企业减免政策,免缴残疾人就业保障金的用人单位须在2017年7月1日至2017年8月31日申报期内进行申报,确认减免金额。
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