一、本公(gong)告出臺的背景是什么？

部(bu)(bu)分地區稅(shui)(shui)務(wu)機關反映，在(zai)部(bu)(bu)分企業(ye)(ye)實(shi)際(ji)上崗的殘(can)(can)疾(ji)(ji)人(ren)(ren)，來(lai)自(zi)勞務(wu)派遣單位(wei)(wei)(wei)；另外(wai)部(bu)(bu)分企業(ye)(ye)由(you)機關事業(ye)(ye)單位(wei)(wei)(wei)改(gai)制(zhi)而來(lai)，為(wei)安置的部(bu)(bu)分殘(can)(can)疾(ji)(ji)人(ren)(ren)職(zhi)(zhi)工(gong)繳納的保(bao)險(xian)(xian)為(wei)機關事業(ye)(ye)單位(wei)(wei)(wei)養老(lao)保(bao)險(xian)(xian)。對于勞務(wu)派遣的殘(can)(can)疾(ji)(ji)人(ren)(ren)職(zhi)(zhi)工(gong)是否(fou)(fou)(fou)屬于用(yong)工(gong)單位(wei)(wei)(wei)職(zhi)(zhi)工(gong)，用(yong)工(gong)單位(wei)(wei)(wei)是否(fou)(fou)(fou)可以申(shen)請享(xiang)受(shou)安置殘(can)(can)疾(ji)(ji)人(ren)(ren)就(jiu)業(ye)(ye)稅(shui)(shui)收優(you)(you)惠(hui)，以及(ji)企業(ye)(ye)為(wei)殘(can)(can)疾(ji)(ji)人(ren)(ren)繳納的機關事業(ye)(ye)單位(wei)(wei)(wei)養老(lao)保(bao)險(xian)(xian)是否(fou)(fou)(fou)屬于《財(cai)政部(bu)(bu)國家(jia)稅(shui)(shui)務(wu)總局關于促(cu)進殘(can)(can)疾(ji)(ji)人(ren)(ren)就(jiu)業(ye)(ye)稅(shui)(shui)收優(you)(you)惠(hui)政策的通知》（財(cai)稅(shui)(shui)〔2007〕92號(hao)，以下簡稱《通知》）中規定(ding)的“基本養老(lao)保(bao)險(xian)(xian)”范疇(chou)并能否(fou)(fou)(fou)享(xiang)受(shou)安置殘(can)(can)疾(ji)(ji)人(ren)(ren)稅(shui)(shui)收優(you)(you)惠(hui)政策的問題，基層稅(shui)(shui)務(wu)部(bu)(bu)門內部(bu)(bu)存在(zai)不同理解(jie)，特報來(lai)請示，請我局予以明確(que)。

二、勞務派(pai)遣(qian)(qian)形式安(an)置的殘疾(ji)人，屬于派(pai)遣(qian)(qian)單位的員工(gong)(gong)還是(shi)實際用工(gong)(gong)單位的職工(gong)(gong)？用工(gong)(gong)單位能(neng)否申請(qing)享(xiang)受安(an)置殘疾(ji)人稅收(shou)優惠(hui)？

經征求人(ren)力資(zi)(zi)源和(he)社會保障部意見(jian)，根據(ju)勞(lao)(lao)(lao)(lao)(lao)(lao)動(dong)(dong)合同法的(de)(de)(de)規定(ding)，勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)派(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)單(dan)(dan)位(wei)(wei)應當(dang)承(cheng)擔勞(lao)(lao)(lao)(lao)(lao)(lao)動(dong)(dong)法上的(de)(de)(de)用(yong)人(ren)單(dan)(dan)位(wei)(wei)的(de)(de)(de)權利(li)義(yi)務(wu)(wu)，實(shi)際(ji)(ji)用(yong)工單(dan)(dan)位(wei)(wei)承(cheng)擔相應的(de)(de)(de)勞(lao)(lao)(lao)(lao)(lao)(lao)動(dong)(dong)和(he)民事法律(lv)(lv)責任。據(ju)此，勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)派(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)單(dan)(dan)位(wei)(wei)應當(dang)依法與(yu)被派(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)勞(lao)(lao)(lao)(lao)(lao)(lao)動(dong)(dong)者(zhe)簽訂勞(lao)(lao)(lao)(lao)(lao)(lao)動(dong)(dong)合同，并承(cheng)擔支付工資(zi)(zi)、繳納社保等法定(ding)的(de)(de)(de)雇主義(yi)務(wu)(wu)。從法律(lv)(lv)角度，以(yi)勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)派(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)形式就業的(de)(de)(de)殘疾人(ren)，屬(shu)于勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)派(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)單(dan)(dan)位(wei)(wei)的(de)(de)(de)職(zhi)工，而不是(shi)實(shi)際(ji)(ji)用(yong)工單(dan)(dan)位(wei)(wei)的(de)(de)(de)職(zhi)工。因此，本公告規定(ding)，以(yi)勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)派(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)形式就業的(de)(de)(de)殘疾人(ren)，屬(shu)于勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)派(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)單(dan)(dan)位(wei)(wei)的(de)(de)(de)職(zhi)工。勞(lao)(lao)(lao)(lao)(lao)(lao)務(wu)(wu)派(pai)(pai)(pai)遣(qian)(qian)(qian)(qian)單(dan)(dan)位(wei)(wei)可(ke)按(an)照(zhao)《通知》規定(ding)，享受相關稅(shui)收(shou)優(you)惠。

三、機(ji)關事業單位(wei)以及改(gai)制為企(qi)業后為殘疾人(ren)繳納的機(ji)關事業單位(wei)養(yang)老保(bao)險(xian)是否屬于《通知》規定的“基本養(yang)老保(bao)險(xian)”？能否享受安置殘疾人(ren)稅收(shou)優惠(hui)政策？

據人力資源和(he)社(she)會保(bao)障部介紹，我國(guo)正(zheng)在對機關(guan)事(shi)業(ye)單(dan)(dan)(dan)位(wei)進行養(yang)(yang)(yang)(yang)老(lao)(lao)制(zhi)度(du)改革，以(yi)(yi)實現與企業(ye)基(ji)本(ben)(ben)(ben)(ben)一(yi)致的(de)養(yang)(yang)(yang)(yang)老(lao)(lao)保(bao)險制(zhi)度(du)。在社(she)會保(bao)險法出臺和(he)國(guo)務(wu)院改革決定(ding)之前，一(yi)些地方根據國(guo)務(wu)院要求開展(zhan)了機關(guan)事(shi)業(ye)單(dan)(dan)(dan)位(wei)養(yang)(yang)(yang)(yang)老(lao)(lao)保(bao)險試點，試點中繳(jiao)納的(de)機關(guan)事(shi)業(ye)單(dan)(dan)(dan)位(wei)養(yang)(yang)(yang)(yang)老(lao)(lao)保(bao)險，屬于“國(guo)家政策(ce)規定(ding)的(de)基(ji)本(ben)(ben)(ben)(ben)養(yang)(yang)(yang)(yang)老(lao)(lao)保(bao)險”的(de)范圍。因此，本(ben)(ben)(ben)(ben)公告規定(ding)，安置殘(can)疾(ji)人的(de)機關(guan)事(shi)業(ye)單(dan)(dan)(dan)位(wei)以(yi)(yi)及(ji)機關(guan)事(shi)業(ye)單(dan)(dan)(dan)位(wei)改制(zhi)后的(de)企業(ye)，為殘(can)疾(ji)人繳(jiao)納的(de)機關(guan)事(shi)業(ye)單(dan)(dan)(dan)位(wei)養(yang)(yang)(yang)(yang)老(lao)(lao)保(bao)險，屬于“基(ji)本(ben)(ben)(ben)(ben)養(yang)(yang)(yang)(yang)老(lao)(lao)保(bao)險”范疇，可按規定(ding)享受相關(guan)稅收優惠(hui)。