問 我(wo)們(men)單(dan)位接收了(le)一(yi)名殘疾人，想咨(zi)詢一(yi)下，殘疾人安置有什么優惠政策么？

答 對(dui)安置殘(can)疾人(ren)(ren)的單(dan)位，實(shi)(shi)(shi)行由稅(shui)務機關按單(dan)位實(shi)(shi)(shi)際安置殘(can)疾人(ren)(ren)的人(ren)(ren)數，限額即(ji)征(zheng)即(ji)退增值(zhi)稅(shui)或減征(zheng)營業稅(shui)的辦法。單(dan)位支(zhi)付給殘(can)疾人(ren)(ren)的實(shi)(shi)(shi)際工資(zi)(zi)可(ke)在企(qi)業所得稅(shui)前據(ju)實(shi)(shi)(shi)扣除(chu)，并可(ke)按支(zhi)付給殘(can)疾人(ren)(ren)實(shi)(shi)(shi)際工資(zi)(zi)的100%加計扣除(chu)。