Zhejiang Province welfare enterprise management
(May 7, 2013 No. 314 promulgated by the people's Government of Zhejiang Province as of July 1, 2013) Chapter I General provisions
First in order to strengthen the management of welfare enterprises, promote the development of welfare enterprises and employment of persons with disabilities, protect the labour rights of persons with disabilities, in accordance with the People's Republic of China Law on the protection of disabled persons, the employment of persons with disabilities regulations, Zhejiang disabled persons Ordinance and the provisions of other relevant laws and regulations, combined with the facts of the province, these measures are formulated.
Second approach applies within the administrative area of the province welfare enterprise management.
Welfare enterprises in these measures refers to a legally established centrally arranged employment for persons with disabilities meet the State and quantity, and enjoy tax incentives and policies to support businesses.
Persons with disabilities mentioned in these measures refers to holding the People's Republic of China permits persons with disabilities or the People's Republic of China disabled permit (1 to 8) personnel.
People's Governments above the county level shall, in accordance with article III of the economic and social development and the need to promote the employment of disabled persons, to develop and improve supportive policies in welfare enterprises, establish welfare enterprises management coordination mechanisms, and urge the relevant departments to meet their obligations to companies for the benefit of guidance, services and functions of supervision, create a good environment for the development of welfare enterprises.
Fourth civil affairs departments above the county level people's Government responsible for the administration of welfare enterprises qualification and related oversight management; welfare management agencies has been established, by its specific work.
The people's Governments above the county level shall finance, taxation and industrial and commercial administration, human resources and social security, health and other relevant departments shall, in accordance with their respective responsibilities, good management of welfare enterprises.
Disabled persons ' Federation at all levels should work duties pursuant to the provisions related to the protection of disabled persons in welfare enterprises.
Fifth of welfare enterprises engaged in production and business activities, shall comply with the protection of disabled persons, occupational safety, occupational health, social security, tax and other laws, rules and regulations, shall not be infringed upon workers ' legitimate rights and interests of persons with disabilities, shall be without prejudice to the public interest.
Disabled workers shall observe the relevant laws and regulations and benefits enterprises in accordance with internal rules and regulations, to perform their job responsibilities, improve professional skills.
Disabled employees in promotion, promotion, job appraisal, remuneration, occupational skills training, rest, leave, social insurance and welfare and so on, with other workers enjoy the same rights.
Chapter II accreditation
Sixth application for benefits qualification of enterprise business, it shall be registered by the industry and commerce, taxation, and in accordance with the following conditions:
(A) persons with disabilities have more than 25% per cent of total number of employees of the unit of employees, and of not less than 10 people;
(B) employment jobs, jobs for persons with disabilities;
(C) 1 year labor contracts with the disabled workers, disabled workers ' actual work and full-time work;
(D) in accordance with the provisions for the disabled workers basic old-age pension, basic medical care, unemployment, work injury and maternity insurance, persons with disabilities to pay workers wages below the minimum wage set by the local people's Government;
(E) corresponding to its recruit workers with disabilities persons with disabilities category, in line with article 28th of this approach the requirements of barrier-free facilities.
Enterprise compliance provisions of the first and fourth conditions of the preceding paragraph, whichever 1 month before making an application.
Article seventh enterprises applying for welfare Enterprise qualification shall be made to the district, where City, County (City) civil affairs departments to apply, fill out the welfare Enterprise qualification application form, and submit the following materials:
(A) the copy of the business license, tax registration certificate;
(B) for employment of persons with disabilities work, the job description;
(C) employee job schedule and the disabled worker registration form;
(Iv) copy of business workers signed labor contracts with persons with disabilities;
(E) persons with disabilities to pay workers ' wages through banks and other financial institutions documents;
(Vi) description of barrier-free facilities comply with the requirements and so on;
(G) social security issued by the relevant departments of the disabled workers to participate in social security company and the individual payment proof.
Districts determined by the jurisdiction's public service District Department is responsible for the welfare of enterprise qualification, apply for benefits qualification enterprises shall make an application to the district authorities.
Article eighth Home Department shall receive welfare Enterprise qualification within 10 working days from the date of application make a decision on whether to be identified; to meet the required conditions, finds that welfare enterprise certificate issued; for failure to meet the required conditions, not found, inform the applicant in writing and state the reasons.
Name and domicile of the Nineth welfare enterprises, scope of registration matters, legal representatives and other major changes, shall, in accordance with the law the tax within 10 working days from the date of registration, to the identified Home Department for change, fill out the welfare enterprise change request form, and submit the following materials:
(A) the welfare enterprise certificate, copy of the original;
(B) copy of business license, tax registration certificate after the change.
The applicants submitted application materials are complete, originally identified by civil affairs departments to handle the change, it should be handled on the spot, issue a welfare certificate could not be handled on the spot shall be from the date of receipt of the application be made within 5 working days.
Tenth welfare enterprises change business, residence, resulting in employment for persons with disabilities work, post major changes or new construction of barrier-free facilities with, change procedures, in addition to the materials of the first paragraph of this article Nineth, shall also submit the jobs, jobs for people with disabilities employment or barrier-free facilities construction to meet the requirements of the relevant documents.
The identified Home Department shall within 10 working days from the date of receipt of the application for review, to meet the required conditions, alter, replace welfare enterprises; do not meet the stipulated conditions, no changes, inform the applicant in writing and state the reasons.
11th welfare company terminate business or no longer meets the conditions for qualification shall be made to the original identified by the Home Department for cancellation procedures; workers labor contracts to persons with disabilities, shall comply with the conditions and procedures provided for in the labor contract law and staff remunerations to persons with disabilities, economic compensation and other expenses, while to the identified Home Department sending related material.
Home Department after the cancellation of the original finds, should withdraw benefits enterprise certificate, and a copy of the tax authorities.
12th welfare enterprises for the time being is in a shutdown state, but to ensure that disabled workers not less than the statutory ratio and quantity and for the payment of social insurance premiums, can apply to the identified by civil affairs departments to keep qualification in welfare enterprises, and monthly sending related materials.
Welfare enterprises to retain their eligibility period, do not enjoy preferential tax policies in welfare enterprises.
13th apply for benefits qualification, change and cancellation of enterprise, shall provide relevant materials and reflect the true situation, and is responsible for the authenticity of the substance of the application materials.
14th civil affairs departments should be promptly of any welfare Enterprise qualification, change and cancellation of information to society announcements.
15th welfare enterprises in accordance with the national and provincial regulations the following tax incentives:
(A) the immediate refund VAT or reduced sales tax;
(B) in calculating the taxable amount, the additional deduction wages of persons with disabilities;
(C) the operation of production equipment imported tax exemption for persons with disabilities;
(D) to reduce or exempt taxes on urban land use and property taxes;
(E) other tax incentives. Welfare enterprises before applying tax provided for in the first paragraph, shall be on a monthly basis to the County (city, district) civil affairs departments to submit their disabled employees the percentage and number of related materials; the County (city, district) the Department shall within 5 working days from the date of receipt of the relevant material reviewed, issue identified.
Cognizance of welfare enterprises issued by the Department of Civil Affairs and other relevant materials to the competent tax authorities for tax reduction or exemption procedure; the competent tax authorities to comply with the requirements, should be approved by appropriate tax incentives.
Welfare enterprises to apply for second through fifth in the first paragraph under tax incentives, in accordance with the relevant provisions of the State and province.
The 16th welfare enterprises employing disabled persons below the legal proportion and number of employees, by the Home Department recorded during on-month audit found below statutory percentage and amount in a fiscal year shall not exceed 3 times over.
17th people's Government above the county level and their departments should support the welfare of enterprise production and management, promote the adjustment of its industrial structure and technological innovation, and in technology, talent, capital, materials, site support.
18th eligible welfare enterprises can enjoy of the following financial subsidies and incentives:
(A) social insurance subsidy;
(Ii) disproportionately disabled bonuses;
(C) workers ' occupational skills training of disabled persons allowance;
(D) the barrier-free renovation subsidies;
(E) subsidies and other incentives under the people's Governments above the county level. Welfare enterprises can enjoy subsidies and awards of the types, standards and application conditions and procedures, in accordance with the regulations of the relevant departments of the people's Government at or above the county level.
Funds added to the level required for subsidies and incentives budget.
The fourth chapter, supervision and inspection
19th civil affairs departments above the county level people's Governments shall establish and improve welfare of enterprise supervision inspection and complaint reporting system, welfare enterprises meets the qualification conditions of supervision and inspection of the situation and protect the rights of persons with disabilities, and safeguarding workers ' legitimate rights and interests of persons with disabilities; to find acts in violation of these rules, shall be ordered to correct, shall make a decision or make recommendations to the relevant administrative departments. The 20th civil affairs departments above the county level people's Government when conducting supervision and inspection, and the right to relevant entities and persons involved in supervision and inspection matters issue explanation and description, check out, copy the relevant materials, the place of business for on-site inspections.
Relevant entities and persons shall provide information and materials.
Civil affairs departments of the people's Governments above the county level staff in accordance with the provisions of the preceding paragraph when conducting supervision and inspection, shall produce their certificates, shall exercise functions, and civilized law enforcement.
21st people's Governments above the county level for home, finance, taxation, human resources, health, and social security, customs and other administrative authorities of industry and Commerce and the Federation of the disabled, should strengthen law enforcement cooperation, establish and improve the welfare related information sharing mechanism of enterprise management, improve quality and productivity.
22nd District sector qualification, modification and cancellation in welfare enterprises, welfare enterprises enjoying preferential tax, subsidy and incentive examination and determination of management, shall not charge a fee.
No unit or individual is allowed to force or disguised in welfare enterprises assessed property.
The 23rd province districts of public administrative departments should strengthen the management of welfare enterprises guidance and supervision, establish and perfect evaluation, accountability, civil affairs departments at lower levels on a regular basis benefits corporate management performance appraisal.
The fifth chapter legal liability
24th article violation this approach provides, in to home sector application welfare Enterprise qualification finds or this approach 15th article second paragraph provides of finds Shi, hide about situation or provides false material of, set district of city, and County (city, and district) home sector should not handle, give warning, and can at 5000 Yuan above 50,000 yuan following of fine; has handle of, should be revoked and notification competent tax organ; has cheat tax offers of, by competent tax organ law be processing.
25th workers welfare enterprises employing disabled persons below the legal proportion and quantity more than 3 times in a session, the original identified Home Department to withdraw its welfare Enterprise qualification.
Welfare enterprises not subject to article sixth of these measures, the second to the fifth set qualification conditions, or not in accordance with this approach of relevant provisions of modification and cancellation procedures, the original identified by civil affairs departments be ordered to rectify; late is still not corrected, withdraw its welfare Enterprise qualification.
Article 26th welfare enterprises to comply with the financial, taxation, human resources and social security, health and other relevant laws, rules and regulations, the relevant Department shall be investigated and prosecuted.
27th people's Governments above the county level Civil Affairs Department and other departments concerned have one of the following acts, if the circumstances are serious, by the authority directly responsible for the charge and other direct liable persons shall be given administrative sanctions:
(A) permissions are not in accordance with the provisions and procedures benefits Enterprise qualification, change and cancellation;
(B) is not in accordance with the provisions of tax breaks, subsidies and incentives in welfare enterprises;
(C) violation of the provisions of this article 22nd charge or force, disguised the assessed property;
(D) other acts of abuse of authority, dereliction of duty or engages in.
The sixth chapter supplementary articles
28th article of the regulation of welfare enterprises in the barrier-free facilities, including:
(A) wheelchair access: building entrance barrier-free ramps; wheelchair-bound employees, building corridors and offices (workshop), dormitory and bathroom access suitable for wheelchair access; the blind workers, factory sidewalks set blind.
(B) barrier-free toilet: lower limb disabled workers, public health between handrails; wheelchair-bound employees, public restrooms set up barrier-free toilet.
(C) accessibility warnings: plant, warehouse and workshop settings exit prompt; blind, deaf employees, the set sound and light alarm.
(D) the barrier-free dorm room: dormitory settings help alarms, safety handrails, anti-slip device is in the bathroom; the deaf workers install the doorbell.
(E) accessible vehicle parking: parking lot set up special parking spaces for persons with disabilities.
(Vi) the other provisions of the provincial Civil Affairs Department of barrier-free facilities.
The 29th after the implementation of these measures, the State welfare Enterprise qualification conditions and associated preferential tax policy has new provisions from its provisions. 30th these measures shall come into force on July 1, 2013.