[20050628]RS21006_有利于残疾人的营业税规定.pdf

1 U.S. General Accounting Office, Business Tax Incentives: Incentives to Employ Workers withDisabilities Receive Limited Use and Have an Uncertain Impact, GAO report GAO-03-39(Washington: December 11, 2002); http:/www.gao.gov/atext/d0339.txt, visited May 24, 2005.2 U.S. Dept. of the Treasury, Internal Revenue Service, Tax Highlights for Persons withDisabilities, Publication 907 (Washington: 2003); http:/www.irs.gov/pub/irs-pdf/p907.pdf,visited May 26, 2005.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21006Updated June 28, 2005Business Tax Provisions That Benefit Persons with Disabilitiesname redactedAnalyst in Public Sector EconomicsGovernment and Finance DivisionSummaryThis report describes tax provisions designed to either help businesses in makingtheir facilities available to the disabled or to promote the hiring of disabled persons.Federal tax law provides four Internal Revenue Code provisions of special significanceto disabled individuals. The first three provisions discussed in this report are employerbased: the work opportunity tax credit, the deduction for architectural and transportationbarrier remova