Preferential policies of social security in disabled soldiers

Units that use certified disabled persons and disabled soldiers account for 1.6% of the total number of employees, and are exempt from compulsory payment of "employment security fund for disabled persons" (the number of employees accounts for 1.6% of the total annual salary of the unit). Units that use certified disabled persons and disabled soldiers, accounting for more than 36% of the total number, are exempt from compulsory "employment security fund for disabled persons" (the number is 65,438+0.6% of the total annual salary of the unit), and can be exempted from enterprise income tax after applying to the civil affairs department for the recognition of welfare enterprises.

1. Urban hukou resettlement, rural hukou is not necessarily (temporary subsidies can be provided to the Civil Affairs Bureau for those who have difficulties in life).

2. Receive the standard pensions issued by the Ministry of Civil Affairs on 20 10 and 10, and all localities have increased on this basis.

3. Those who work in the company and pay social security benefits can enjoy medical insurance like other employees (1-6, regardless of whether they are on the job or unemployed, the state guarantees medical expenses). If the self-funded medical expenses below level 7 are high and affect their lives, they can apply to the Civil Affairs Bureau for reimbursement of 50%.

4. Local transportation (bus, subway, suburban bus) is free, and long-distance bus, train and plane are half price (including aircraft fuel tax, excluding airport construction fee).

In addition to returning 50% of the individual tax according to the tax law, there are the following policies (the unit uses some preferential policies in disabled soldiers above Grade 8 (Grade 9 10 does not count as disability)):

1, the unit uses disabled persons with certificates, and disabled soldiers accounts for 1.6% of the total number, which is exempt from the compulsory payment of "employment security fund for the disabled" (the number is 65,438+0.6% of the total annual salary of the unit).

2. Units that use certified disabled persons and disabled soldiers account for more than 36% of the total number are exempt from the compulsory "employment security fund for the disabled" (the number is 65,438+0.6% of the total annual salary of the unit), and can be exempted from enterprise income tax after applying to the civil affairs department for the identification of welfare enterprises.

I. Tax incentives

(1) Personal services provided by disabled people are exempt from business tax.

(2) The income of the disabled is applied by the taxpayer and reported to the Municipal Local Taxation Bureau for examination and approval, and personal income tax is temporarily exempted.

(III) For welfare factories organized by civil affairs departments and social welfare production units that have not been transferred to sub-district offices halfway, if the "four disabled" personnel account for more than 35% (including 35%) of the total number of production personnel, income tax will be temporarily exempted. Where the placement of "four disabled" personnel accounts for more than 10% of the total number of production personnel, and does not reach 35%, the income tax will be levied by half.

(4) Land use tax shall be temporarily exempted for welfare factories held by civil affairs departments, where disabled persons account for more than 35% (including 35%) of the total number of production personnel.

Second, fee waiver.

(1) All disabled people are engaged in handicrafts, commerce, service industry, repair industry, etc. In a small scope, the registration fee, individual association fee and management fee will be charged by half. Large-scale (hiring helpers), the management fee is charged at 90% of the approved standard, and the association fee is appropriately charged.

(2) after verification, it is proved that disabled people with particularly difficult families are engaged in business activities, and they can be exempted from registration fees, membership fees and management fees after being approved by our bureau.

(3) Wholly-owned enterprises and partnerships with more than 30% disabled employees are regarded as welfare enterprises, and management fees are charged at 70% of the approved standards.

(4) If a disabled person leads a wholly-owned enterprise or partnership enterprise, the registration fee shall be halved.

(five) disabled people engaged in books, electronic games, karaoke, billiards, video and DVD rental business. , free of management fees on a small scale. Large scale (hired helpers), with more than 30% (including 30%) disabled employees, the management fee will be charged at 50% of the approved standard.

Legal basis: Article 5 of the Individual Income Tax Law of People's Republic of China (PRC) may reduce the individual income tax under any of the following circumstances. The specific scope and time limit shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Standing Committee of the people's congress at the same level for the record:

(a) the income of the disabled, the elderly and the martyrs;