Preferential social security policies for the disabled

Preferential policies for the disabled 1. Personal income tax can be reduced or exempted after approval (note: no matter whether it is reduced or exempted, you must apply to the local local tax bureau for approval). (Article 5 of People's Republic of China (PRC) Individual Income Tax Law) 2. Labor services provided by individuals with disabilities are exempt from business tax. (Article 8 of the Provisional Regulations of the People's Republic of China on Business Tax) 3. As long as the number of disabled people actually placed by the unit is limited, the tax authorities will implement the method of VAT refund or business tax reduction and exemption. (Cai Shui [2007] No.92) 4. 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. (Cai Shui [2007] No.92) 5. The state exempts disabled persons engaged in self-employment from administrative fees. (Article 36 of the Law of the People's Republic of China on the Protection of Disabled Persons) 6. The state encourages and supports disabled people to choose their own jobs and start their own businesses. Persons with disabilities who are engaged in self-employment shall be given tax concessions in accordance with the law, and the relevant departments shall take care of them in business premises and other aspects, and shall be exempted from administrative fees such as management, registration and license according to regulations. The state provides micro-credit and other support for disabled people to choose their own jobs and start their own businesses within a certain period of time. (Article 19 of the Regulations on Employment of Disabled Persons)

Legal objectivity:

Disabled people are vulnerable groups in society, but many disabled people are strong and live a self-reliant life; The state has also formulated relevant preferential policies for the work and life of the disabled: 1. Tax preference (1) Personal services provided by the disabled 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. 2. Disabled persons engaged in handicraft industry, commerce, service industry, repair industry, etc. shall be exempted from fees (1). On a small scale, the registration fee, association fee and management fee will be halved. 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. 3. How to apply for legal aid or legal aid If the disabled encounter infringement or civil disputes, they need to bring a lawsuit to the people's court. If legal aid or legal aid is really needed, you can apply for legal aid directly to the local legal aid center, or you can apply for legal aid or legal help to the designated legal service institutions for the disabled, or entrust a law firm or legal service office to handle related matters. The specific application process is shown in the above figure. If a party refuses to accept the judgment of the court of first instance and needs to appeal, he may also apply to the legal aid institution at the same level of the court of second instance and the institution for protecting the legitimate rights and interests of the disabled for assistance. The specific procedure is the same. Four. Organs, organizations, enterprises and institutions must arrange employment for the disabled in proportion. According to the Measures for the Implementation of the Law on the Protection of Disabled Persons in Henan Province and the Measures for the Proportional Employment of Disabled Persons in Henan Province (Decree No.37 of the provincial government [1997]), the organs, organizations, enterprises and institutions within the administrative area of this province shall not be less than the total number of employees in their own units.