What are the preferential policies for enterprises to recruit disabled people?

Legal analysis: the state has preferential tax policies for enterprises with disabilities. Enterprises that employ disabled employees can be exempted from business tax. At the same time, if the unit recruits disabled people, the tax authorities will refund the value-added tax according to a certain proportion according to the number of disabled people recruited by the unit. China tax authorities will also reduce the personal income tax for the disabled. The wages paid by enterprises to the disabled can also be deducted from the enterprise income tax paid by enterprises, and can be deducted according to 10% of the wages of the disabled. According to relevant laws and regulations, disabled people are encouraged to start businesses, and business tax can be reduced or exempted when they set up sole proprietorship or partnership enterprises. Personal income tax shall be reduced for the income obtained by disabled persons from a sole proprietorship enterprise or partnership enterprise. If the annual taxable income is less than 30,000 yuan, the personal income tax shall be reduced by 100% according to the taxable amount. If the annual taxable income is between 30,000 yuan and 50,000 yuan, the personal income tax will be reduced by 50% according to the taxable amount; If the annual taxable income exceeds 50,000 yuan, no relief or care will be given.

Legal basis: Article 8 of the Provisional Regulations of the People's Republic of China on Business Tax is exempt from business tax. 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.