What preferential policies does Jiangsu Province have for third-level disabled people?

Hello, my country’s preferential policies for third-level disabled people have the following points:

According to relevant regulations, for disabled people who apply to engage in self-employment, the industrial and commercial administration department will give priority to business licenses. Licensing, industry and commerce, health, public security, housing management, labor, urban management, culture and other departments will charge relevant fees at half, and provide convenience in venues, stalls, booths, etc.

The business income derived by individuals with disabilities from performing labor services shall be exempted from business tax and personal income tax upon approval by the competent tax authorities. Disabled persons engaged in commercial operations are exempt from VAT if their turnover is small and does not reach the threshold. Individuals with disabilities who provide processing and repair services are exempt from value-added tax. For disabled people in rural areas, voluntary labor, public welfare fees and other social burdens will be exempted or exempted. All types of artificial therapy stations for disabled people will be exempted from taxes and management fees upon approval by the competent tax authorities.

The employment of blind people still focuses on individual, private and organized health care massage. Service industries with massage business such as hotels, bathhouses, health care and entertainment institutions, and massage and massage departments of social medical institutions should give priority to hiring people with massage skills. Blind masseurs who have technical skills and hold corresponding qualification certificates.

In addition, the state implements tax reduction and exemption policies for welfare organizations for disabled people and individual workers for disabled people in urban and rural areas. The national taxation department shall exempt the production and sale of prosthetics, wheelchairs, and orthotics for disabled people from VAT upon approval; VAT shall be levied on the VAT-taxable income obtained by industrial and commercial households with disabilities from other operations at the applicable tax rate (collection rate). . The local taxation department may, upon approval, reduce personal income tax on the income earned by self-employed individuals with disabilities; and exempt services provided by individuals with disabilities from business tax. The industrial and commercial administrative department will reduce or exempt individual business management fees and individual association membership fees for persons with disabilities as appropriate.

Disabled individual business owners can directly submit the original and photocopy of the "Disability Certificate of the People's Republic of China", the "Business License", the "Tax Registration Certificate" and the application report to the local national tax , local taxation, industrial and commercial administration departments apply for processing, and will be exempted or reduced upon approval.

According to the provisions of Article 5, Paragraph 1, of the "Individual Income Tax Law of the People's Republic of China" and Article 16 of its Implementing Regulations, individuals with disabilities who have been approved by the provincial people's government may be exempted from individual income tax. The income of orphans, elderly persons and martyrs' relatives is limited to labor income. The specific income items are: income from wages and salaries; income from production and operation of individual industrial and commercial households; income from contracting and leasing operations of enterprises and institutions; income from remuneration for labor services; income from author's remuneration; income from franchises Income from royalties.

In order to encourage disabled people to seek self-employment and support enterprises in accepting and placing disabled people in employment, the state implements preferential support policies for the employment of disabled people and legislates to protect them. Article 32 of the "Law of the People's Republic of China on the Protection of Disabled Persons" stipulates that the state implements tax reduction and exemption policies for welfare enterprises and institutions for disabled people and self-employed workers with disabilities in urban and rural areas, and implements tax reduction and exemption policies in production, operation, technology, capital, Provide support in terms of materials, venues, etc. Based on the above spirit, the state has formulated specific preferential tax policies for disabled people seeking self-employment and disabled people's welfare enterprises. So, how can disabled people enjoy tax preferential treatment when employed? The following is introduced in accordance with relevant national regulations:

1. Definition of disabled people and welfare enterprises for disabled people

According to Article 2 of the "Law of the People's Republic of China on the Protection of Disabled Persons" It stipulates that disabled people refer to people who have lost or abnormal certain tissues or functions in the psychological or physiological human structure, and who have 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. After a disabled person is recognized by the Disabled Persons' Federation and relevant authoritative organizations, the county-level Disabled Persons' Federation will issue a "Disabled Person's Certificate".

Welfare enterprises for the disabled refer to enterprises that are accepted by civil affairs departments and sub-district offices to accommodate people with “four disabilities” (blindness, deafness, mute and physical disabilities) reaching a certain proportion.

II. Conditions for enjoying preferential tax policies

If an individual with a disability provides labor services or has income, he or she shall submit an application to the competent tax authority with the "Disability Certificate" and the application will be reviewed by the competent tax authority. Only after approval can you enjoy the tax preferential policies stipulated by the state.

Welfare enterprises for the disabled must meet the following conditions and be approved by the competent tax authorities in order to enjoy the preferential tax policies stipulated by the state. < /p>

(3) Production and operation projects comply with national industrial policies and are suitable for disabled people to engage in production labor or business operations;

(4) Every disabled employee has an appropriate labor position; < /p>

(5) Have safe production conditions and labor protection measures suitable for the physiological conditions of disabled people;

(6) Have strict and complete management systems, and establish the "Four Tables" "One volume" (basic information table of the enterprise, job arrangement table of disabled employees, salary table of enterprise employees, profit and tax distribution and use report, and roster of disabled employees).

(7) Upon acceptance by the civil affairs and taxation departments, a "Social Welfare Enterprise Certificate" will be issued.

3. Specific provisions on tax preferential policies

(1) Tax preferential policies enjoyed by individuals with disabilities

1. Labor services provided by individuals with disabilities are exempt from the certificate Sales tax.

2. The personal income of disabled persons may be reduced from personal income tax with the approval of the provincial people's government. The income of disabled people who can enjoy reduced personal income tax is limited to labor income. The specific income items are: income from wages and salaries; income from production and operation of individual industrial and commercial households; income from contracting and leasing operations of enterprises and institutions; income from remuneration for labor services; income from author's fees ; Income from royalties.

3. Individuals with disabilities who provide processing and repair services are exempt from value-added tax.

4. The self-owned properties of disabled persons engaged in small industrial and commercial operations are exempt from property tax.

5. Residential houses and courtyard land owned by individuals with disabilities in urban areas will be temporarily exempted from land use tax after being reviewed and approved by the competent tax authorities.

6. Special vehicles for disabled people are exempt from vehicle and vessel use tax.

7. In addition to business tax exemption, urban construction tax and education surcharge are also exempted.

(2) Preferential tax policies enjoyed by welfare enterprises for the disabled

1. The resettled "four disabled" persons (i.e. blind, deaf, mute and physically disabled) account for 10% of the enterprise's production Civil welfare enterprises with more than 35% (including 35%) of their employees and their businesses falling within the scope of the "service industry" tax category of business tax (except advertising industry) are exempt from business tax.

2. For the welfare factories run by the civil affairs department and the social welfare production units run by the sub-districts that are not transferred halfway, the "four disabled" people (i.e. blind, deaf, mute and physically disabled) will occupy 10% of the production cost. If the total number of employees exceeds 35%, income tax is temporarily exempted. If the proportion of persons with "four disabilities" in the total number of production personnel exceeds 10% but does not reach 35%, income tax will be halved.

3. The land, vehicles and real estate of enterprises where disabled persons account for more than 35% of the total number of employees are exempt from land use tax, vehicle and vessel use tax and real estate tax respectively.

4. Civil welfare industrial enterprises whose resettled "four disabled" persons account for more than 50% (inclusive) of the enterprise's production personnel, produce value-added tax taxable goods, except for the items listed in paragraph 3 of this article In addition, after review by the tax authorities, the method of taxing first and then refunding can be adopted to provide accommodation for the refund of all levied value-added tax. The refund method is: civil welfare industrial enterprises shall truthfully apply for tax within 10 days of the expiration of each tax period, and fill in a tax invoice to pay the tax. The county-level tax authority will fill out an "Income Refund Form" and return all the tax paid. Returned to taxpaying enterprises.

For civil affairs and welfare industrial enterprises where the resettled "four disabled" persons account for more than 35% but less than 50% of the enterprise's production personnel, the value-added tax taxable goods produced and sold by them shall not be included in the taxable goods except those listed in paragraph 3 of this article. Outside the project, if a loss occurs, some or all of the value-added tax collected can be refunded, and the specific proportion is limited to no loss. The method of refund is: enterprises should first pay taxes according to regulations. If they suffer losses throughout the year, they should apply to the local tax authorities at the end of the year, and the county-level tax authorities will approve the refund.

The following items are not allowed to enjoy the preferential tax policies of civil affairs welfare enterprises:

(1) Civil affairs welfare industrial enterprises that produce and sell goods that are subject to consumption tax cannot enjoy the value-added tax collected first and refunded later. preferential policies.

(2) Civil welfare industrial enterprises that produce and sell taxable products subject to consumption tax will be levied consumption tax in accordance with regulations.

(3) The goods for which civil welfare industrial enterprises enjoy first collection and later refund of value-added tax are limited to goods produced by the enterprise. The method of collecting VAT first and then refunding it does not apply to the direct sales of purchased goods and the processing of goods entrusted to external units.

(4) The method of first collecting VAT and then refunding VAT is not applicable to goods sold by civil welfare industrial enterprises to foreign trade enterprises or other enterprises for export.

(5) Civil welfare enterprises engaged in commodity wholesale and retail shall not be exempted from value-added tax.

Civil welfare industrial enterprises that are small-scale taxpayers and meet the above conditions can refund the collected value-added tax at a collection rate of 6%.

5. In addition to business tax exemption, urban construction tax and education surcharge are also exempted.

Your local area may have tax reduction standards that are different from the above. Please consult the local tax bureau for details.

Follow-up question: When a person with a level III disability is working, how much is the monthly salary of the employer, in addition to deducting relevant insurance fees?

Answer: There is no hard and fast rule on this. You can refer to this: (1) A one-time disability subsidy is paid from the work-related injury insurance fund according to the disability level. The standard is: first-level disability is 24 months of personal wages, and second-level disability is 22 months of personal wages. The third-level disability is 20 months' personal salary, and the fourth-level disability is 18 months' personal salary. (2) Disability allowances are paid monthly from the work-related injury insurance fund. The standard is: first-level disability is 90% of the individual’s salary, second-level disability is 85% of the individual’s salary, and third-level disability is 80% of the individual’s salary. Level 4 disability is 75% of one’s salary. If the actual amount of disability allowance is lower than the local minimum wage standard, the difference will be made up by the work-related injury insurance fund; (3) After the work-injured employee reaches the retirement age and goes through the retirement procedures, the disability allowance will be stopped and he will enjoy basic pension insurance benefits.

If the basic pension insurance benefit is lower than the disability allowance, the work-related injury insurance fund will make up the difference.

If an employee becomes disabled due to work and is identified as having a grade one to four disability, the employer and individual employee shall pay basic medical insurance premiums based on the disability allowance.

Follow-up question: What does disability allowance mean? I work at KFC. They pay me five major insurances, as well as housing welfare funds. The contract they signed for me stipulates that I can’t work more than 40 hours a week and I will be off on holidays.

Answer: That is because the manager of KFC complied with the basic labor laws and the Labor Security Law for Disabled Persons: Disability allowance is the economic compensation provided by social insurance institutions to employees injured at work, and it is for those who have permanently lost their ability to work. A kind of financial compensation, usually long-term treatment. "Regulations on Work-related Injury Insurance" Article 33 If an employee becomes disabled due to work and is identified as a first- to fourth-level disability, the labor relationship will be retained, he will quit his job, and he will enjoy the following benefits: (1) From the work-related injury insurance fund according to the disability level The standard for payment of one-time disability subsidy is as follows: first-level disability is 24 months’ salary, second-level disability is 22 months’ salary, third-level disability is 20 months’ salary, and fourth-level disability is 20 months’ salary. The disability is 18 months of personal salary; (2) Disability allowance is paid monthly from the work-related injury insurance fund, the standards are: first-level disability is 90% of the personal salary, second-level disability is 85% of the personal salary, and third-level disability is 85% of the personal salary. Disability is 80% of one's salary, and level four disability is 75% of one's salary. If the actual amount of disability allowance is lower than the local minimum wage standard, the difference will be made up by the work-related injury insurance fund; (3) After the work-injured employee reaches the retirement age and goes through the retirement procedures, the disability allowance will be stopped and he will enjoy basic pension insurance benefits. If the basic pension insurance benefit is lower than the disability allowance, the work-related injury insurance fund will make up the difference. If an employee is diagnosed with a first- to fourth-level disability due to work, the employer and individual employee shall pay basic medical insurance premiums based on the disability allowance.

Hope to adopt it, thank you!