What preferential policies does the company have for recruiting disabled people?

In China, enterprises as legal persons have the following preferential policies for employing persons with disabilities:

1. The wages paid by enterprises to resettle the disabled can be added and deducted when calculating the taxable income;

2, the state engaged in self-employed persons with disabilities, free of administrative fees;

3. Enterprises have other preferential policies for the disabled.

According to the purpose of article 1 of CRPD of the United Nations Convention on the Rights of Persons with Disabilities, it is defined as a disabled person, that is, a person who has long-term physical, linguistic, hearing, mental, intellectual or various defects and interacts with various obstacles, or may prevent disabled people from fully and effectively participating in society on the same basis as healthy people.

According to the total population of China in the sixth national census, the proportion of disabled people in the second national sample survey of disabled people and the proportion of all kinds of disabled people in the total number of disabled people, it is estimated that the total number of disabled people in China at the end of 20 10 is 85.02 million.

The number of disabled people is: visual disability12.63 million; 20.54 million people with hearing disabilities; There are 6,543,800 people with speech disorders+0.3 million people; 24.72 million people with physical disabilities; 5.68 million people with intellectual disabilities; 6.29 million people with mental disabilities; 13.86 million people with multiple disabilities.

The number of disabled people in different grades is: severe disability 25 1.8 million; There are 59.84 million people with moderate and mild disabilities.

There are two principles in formulating disability standards:

1. Disability is mainly judged by social dysfunction, that is, disability grades are divided according to the degree of social dysfunction. Each type of disability is divided into four grades, and each grade corresponds to different levels of self-care ability.

2. In order to facilitate international academic exchange and data comparison, all existing international unified standards should be consistent with international unified standards as far as possible; If there is no international uniform standard, it shall be formulated by itself. Therefore, among the five types of disability standards formulated in China, the standards of visual disability and hearing and language disability are basically consistent with international standards; The standards of mental disability are also consistent; Physical disability standards are made by themselves; The standard of mental disability is also formulated by itself with reference to the classification standard of mental diseases provided by the World Health Organization.

legal ground

Article 30 of the Enterprise Income Tax Law

The following expenses of an enterprise can be deducted when calculating the taxable income:

(a) research and development expenses incurred in the development of new technologies, new products and new processes;

(two) the wages paid by the disabled and other employed persons encouraged by the state.

Article 36 of the Law of the People's Republic of China on the Protection of Disabled Persons

The state gives tax incentives to employers who arrange employment for disabled people to reach or exceed the prescribed proportion or centrally arrange employment for disabled people, and disabled people engage in self-employment according to law, and gives support in production, management, technology, capital, materials and venues. The state exempts disabled persons engaged in self-employment from administrative fees.

The local people's governments at or above the county level and their relevant departments shall determine the products and projects suitable for the production and operation of the disabled, give priority to the production or operation of welfare units for the disabled, and determine that some products are exclusively produced by them according to the production characteristics of welfare units for the disabled.

Government procurement, under the same conditions, should give priority to the purchase of products or services of welfare units for the disabled.

Local people's governments at all levels should develop public welfare posts suitable for the employment of disabled people.

The relevant departments shall give priority to the issuance of business licenses to disabled people who apply for self-employment.

For rural disabled people engaged in all kinds of productive labor, relevant departments should give help in production services, technical guidance, agricultural materials supply, purchase and sale of agricultural and sideline products and credit.