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How much is the tax reduction for recruiting a disabled person in Kunming?

5% business tax.

Generally, if a disabled person is recruited, the business tax will be reduced by 5%. Preferential policies to promote the employment of the disabled and preferential policies to support the employment of key groups, retired soldiers, dependents and demobilized cadres are applicable. Taxpayers can choose their own preferential policies, but they cannot be implemented cumulatively.

A disabled person refers to a person who has lost all or part of his ability to engage in certain activities in a normal way in psychology, physiology and human structure or some organizations and functions are abnormal.