I. Tax Preferences
1. The services provided by individuals with disabilities are exempted from business tax.
2. The income of disabled persons shall be temporarily exempted from personal income tax upon application by the taxpayer and approval by the Municipal Local Taxation Bureau.
3. For welfare factories organized by the civil affairs department and social welfare production units in the streets, where the placement of "four-disabled" persons accounts for more than 35% of the total number of production staff, the income tax is temporarily exempted. Where the proportion of "four-disabled" personnel to the total number of production personnel exceeds 10% but does not reach 35%, the income tax shall be reduced by half.
4. For the land of welfare factories organized by the civil affairs department, where the proportion of disabled persons to the total number of production personnel is 35% or more, the land use tax is temporarily exempted.
II. Reduction and Exemption of Fees and Charges
5. Where persons with disabilities are engaged in handicrafts, commerce, services, repairs, etc., on a smaller scale, the registration fee, individual association fee, and management fee are reduced by half. For larger businesses (where helpers are employed), management fees are charged at 90 per cent of the approved standard, and individual association fees are charged appropriately.
6. If it is verified that a disabled person from a particularly difficult family is engaged in business activities, each office may be exempted from the registration fee, membership fee and management fee after applying to the bureau for approval.
7. Sole proprietorships and joint ventures with more than 30% of employed persons with disabilities are treated as welfare enterprises, and management fees are charged at 70% of the approved standard.
8. If a disabled person leads a sole proprietorship or a joint venture, the registration fee shall be reduced by half.
9. Where persons with disabilities are engaged in the operation of books, electronic games, dance halls (karaoke), billiards, video recordings, and video disc rentals on a small scale, the management fee is waived. If the scale is large (employing helpers) and the number of disabled employed persons reaches 30% or more (including 30%), the management fee will be charged at 50% of the approved standard.
Third, the disabled apply for legal help or legal aid
10, the disabled encounter infringement or civil disputes, need to bring a lawsuit to the people's court, really need legal aid or legal help, can directly to the local legal aid center for legal aid, can also be designated to the disabled legal authority to apply for legal aid or legal help, but also can be entrusted to lawyers' offices or legal services. The lawyers' offices or legal services firms may also be commissioned to handle related matters.
11. If the person concerned is dissatisfied with the decision of the court of first instance, and needs to appeal, he or she may also apply to the legal aid organization at the same level as the court of second instance, or to the legal rights institution for persons with disabilities for assistance, with the same specific procedures.
Four, the rights and interests of workers with disabilities
12, China Disabled Persons' Federation Ministry of Labour and Social Security "on doing a good job of laying off disabled workers basic livelihood security and re-employment work notice" (China Disabled Persons' Federation on education [1999] No. 87) stipulates that: in addition to declaring the closure of production and bankruptcy of the enterprise, there are enterprises with the task of production, due to the production and operation of the difficulties of the enterprise to carry out economic layoffs. Enterprises undergoing reorganization or restructuring generally do not arrange for layoffs or retrenchment of disabled workers. The unit in which a disabled person works shall encourage and help him or her to participate in cultural, artistic, sports and other useful activities organized by the relevant authorities, and he or she shall be deemed to be in attendance during the period of training, competition or performance.
V. Solving the living problems of the "three have-nots"
13. For the disabled who are unable to work, have no fixed dependents and have no source of livelihood, those who are of urban household registration shall be adopted by the social welfare institutions, or shall be given the minimum subsistence guarantee and alms by the local departments of labor and social security and civil affairs; those who are of rural household registration shall be given the minimum subsistence guarantee and alms by their local departments of labor and social security; those who are of rural household registration shall be given the minimum subsistence guarantee and alms by their respective rural departments. Rural households, by the rural grass-roots organizations, in accordance with the five guarantees for the maintenance of households, to ensure a basic livelihood.
VI. Free Admission for Persons with Disabilities
14. Persons with disabilities are free to visit and enter museums, memorials, science and technology museums, art galleries, exhibition halls, sports stadiums, cultural centers (rooms), public **** libraries and other public **** cultural and sports facilities, as well as parks, zoos, scenic spots and other places. However, except when organizing sports competitions and large-scale commercial activities.
VII. Travel for the Disabled
15. Blind persons and persons with physical disability of the first degree are free to ride the city's public **** buses, subways, light railways, ferries and other public **** transportation. Persons with disabilities who ride on buses, trains, ships and airplanes are given priority in purchasing tickets and are free to carry the necessary assistive devices with them. Parking fees for vehicles of persons with disabilities shall be waived in public **** parking lots. The relevant departments and pedestrians shall facilitate the passage of disabled vehicles.
VIII. Employment of persons with disabilities
16, the Department of Health to provide technical support in food production and operation, public **** place services, etc., in their sanitary conditions to meet the standard requirements for the "health license", "health certificate. Blind people applying for a massage parlor, approved by the Municipal Employment Office for the Disabled, the relevant departments should fulfill and simplify the corresponding approval procedures.
17, the Local Taxation Bureau of the implementation of tax incentives for persons with disabilities: enterprises eligible for certification, the placement of each disabled person can be refunded the value-added tax or a reduction of 35,000 yuan per year in business tax. Individual labor services of disabled persons are exempted from business tax. The income of disabled persons is exempted from personal income tax upon approval by the local tax authorities. The items of income that can be reduced for disabled persons are: wages and salaries, income from production and operation of individual industrial and commercial households, income from contracting and leasing of enterprises and institutions, income from manuscripts, and income from royalties.
18. The State Administration of Taxation (SAT) exempts individuals with disabilities from value-added tax (VAT) if they engage in processing and repairing and mending labor services. (Wholesale and retailing and other commercial operations are not entitled to the sub-preferential policy. For welfare enterprises that house disabled persons, VAT is refunded by the tax authorities in a fixed amount according to the number of disabled persons actually housed in the enterprise, and the method of immediate refund is practiced, and each disabled person can have VAT refunded or business tax reduced by 35,000 yuan per year.
19. The Human Resources and Social Security Bureau supports and takes care of the allocation of targets and adjustment of personnel.
9. Preferential Policies on Auxiliary Devices
20. Free fitting of auxiliary devices for poor people with disabilities (physical, visual, hearing).
21. For poor persons with disabilities who lack limbs, they are fitted with artificial limbs free of charge.
22. Free fitting of assistive devices for poor children with physical disabilities aged 0-7.