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Is it illegal for Zhongshan enterprises in Guangdong to rely on tax refund for disabled people?

It is not illegal for enterprises in Zhongshan, Guangdong Province to rely on the disabled for tax refund. It is not illegal for enterprises to use the status of disabled persons to offset taxes. The wages actually paid by the unit to the disabled can be deducted according to the facts before the enterprise income tax, and can be deducted according to 100% of the wages actually paid to the disabled. For the units that place disabled people, the tax authorities shall implement the measures for the actual placement of disabled people, and refund the value-added tax or reduce the business tax when collecting the quota.