What are the preferential policies for Shanghai Disability Certificate?

Shanghai Disability Certificate preferential policies are as follows:

1. Processing, repair and repair services provided by disabled persons are exempt from value-added tax;

2. Disabled persons The labor services provided are exempt from business tax;

3. The income of the disabled can be reduced from personal income tax;

4. The wages and salaries of the disabled individuals, and the production and operation of individual industrial and commercial households Income, income from contracting and leasing operations of enterprises and institutions, income from labor remuneration, income from author remuneration, and income from royalties are temporarily reduced by 80% of personal income tax.

Disability types are divided into visual disability; hearing disability; speech disability; mental disability; intellectual disability; physical disability; the disability level of multiple disabilities shall be based on the most severe disability level.

Legal Basis

"Law of the People's Republic of China on the Protection of Disabled Persons"

Article 2 Disabled persons refer to persons with disabilities in terms of psychology, physiology, and human structure. A person who has lost or is abnormal in some kind of tissue or function, and who has completely or partially lost the ability to engage in certain activities in a normal way.

Disabled persons include people with visual disabilities, hearing disabilities, speech disabilities, physical disabilities, intellectual disabilities, mental disabilities, multiple disabilities and other disabilities.

Disability standards are stipulated by the State Council. Article 5 The people's governments at or above the county level shall incorporate the cause for persons with disabilities into the national economic and social development plans, strengthen leadership and comprehensive coordination, include the funds for the cause for persons with disabilities in the fiscal budget, and establish a stable funding guarantee mechanism.

The State Council formulates an outline for the development of the cause of persons with disabilities in China. Local people's governments at or above the county level formulate development plans and annual plans for the cause of persons with disabilities in their respective administrative regions based on the outline for the development of causes for persons with disabilities in China, so as to integrate the cause of persons with disabilities with the economy. , coordinated social development.

The agency responsible for the work for persons with disabilities under the people's government at or above the county level is responsible for organizing, coordinating, guiding, and supervising relevant departments to do a good job in the work for persons with disabilities.

People's governments at all levels and relevant departments should keep in close contact with people with disabilities, listen to their opinions, and do a good job in working with people with disabilities in accordance with their respective responsibilities. Article 31: The employment of persons with disabilities shall be based on the policy of combining concentration and decentralization, and preferential policies and support and protection measures shall be adopted to make the employment of persons with disabilities gradually popular, stable, and reasonable through multiple channels, levels, and forms.