問 我們單位接收了(le)一名殘(can)(can)疾人(ren)(ren)，想(xiang)咨詢一下，殘(can)(can)疾人(ren)(ren)安置有什么優惠政策么？

答 對安(an)置殘(can)(can)(can)疾人(ren)的(de)單位(wei)(wei)，實(shi)(shi)行由稅務機關按單位(wei)(wei)實(shi)(shi)際安(an)置殘(can)(can)(can)疾人(ren)的(de)人(ren)數，限額即征即退增值稅或(huo)減征營業稅的(de)辦(ban)法。單位(wei)(wei)支(zhi)付給(gei)殘(can)(can)(can)疾人(ren)的(de)實(shi)(shi)際工(gong)(gong)資可在企業所得(de)稅前據實(shi)(shi)扣除，并(bing)可按支(zhi)付給(gei)殘(can)(can)(can)疾人(ren)實(shi)(shi)際工(gong)(gong)資的(de)100%加計(ji)扣除。