What is the social security policy of the disabled card personnel?

Social security is to better protect the lives of low-income people and people in difficulty, in which the disabled are the object of social security, and social security also gives certain subsidies to the disabled, who can apply according to law. Among them, social security has certain preferential policies for all aspects of disabled people's lives.

Up to now, 20 provinces have established living allowance system for disabled people with difficulties, and 20 provinces have established nursing allowance system for severely disabled people. Among them, 13 provinces have established two subsidy systems at the same time, and 27 provinces have established one or two subsidy systems, but the forms and standards are different and the coverage is narrow. Zou Ming, Vice Minister of Civil Affairs, said that these two subsidy systems will be the first nationwide special welfare subsidy system for the disabled.

According to reports, the opinions clarify the subsidy targets, and list the disabled in the minimum living guarantee family as the living subsidy target, and list the severely disabled with first-and second-degree disabilities as the nursing subsidy target. At the same time, encourage qualified places to expand the scope of subsidies.

1. Personal income tax may be reduced upon approval for the income of the disabled (note: whether it is reduced or exempted, you must apply to the local local tax bureau for approval).

2. Personal services provided by disabled people are exempt from business tax.

3, for the placement of disabled units, the implementation of the tax authorities according to the actual number of disabled people, the quota collection and refund of value-added tax or business tax relief. (Caishui [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. (Caishui [2007] No.92)

5. The state exempts the disabled 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)

7. Wheelchair owners in urban and rural areas can get fuel subsidies for wheelchairs for the disabled. (Notice No.256 of the Ministry of Finance of China Disabled Persons' Federation on Fuel Subsidies for Wheelchairs for Disabled Persons [20 10])

8. Living allowance for disabled people with difficulties and nursing allowance for severely disabled people, the national average standard is 80 yuan per person per month.

legal ground

Article 5 of the Individual Income Tax Law of People's Republic of China (PRC) may be subject to the reduction of 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;

(2) Having suffered heavy losses due to natural disasters.

The State Council can stipulate other tax reduction measures and report them to the NPC Standing Committee for the record.

"Provisional Regulations of the People's Republic of China on Business Tax" Article 8 The following items shall be exempted from business tax:

(1) Childcare services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled;

(2) Labor services provided by individuals with disabilities;

(3) Medical services provided by hospitals, clinics and other medical institutions;

(4) Educational services provided by schools and other educational institutions, and services provided by students through work-study programs;

(five) agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, poultry, livestock and aquatic animals feeding and disease prevention;

(6) Ticket income for holding cultural activities in memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries, and ticket income for holding cultural and religious activities in religious places;

(7) Insurance products provided by domestic insurance institutions for export goods.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of business tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.

Law of the People's Republic of China on the Protection of Disabled Persons Article 36 The state gives tax incentives to employers who arrange employment for disabled persons to reach or exceed the prescribed proportion and disabled persons who engage in self-employment, 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.

Article 19 The State encourages and supports disabled people to choose their own jobs and start 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.