The following are the preferential policies for disability certificates: tax incentives 1, and personal services provided by disabled people are exempt from business tax. 2, the income of the disabled, by the taxpayer to apply, reported to the Municipal Local Taxation Bureau for approval, temporarily exempt from personal income tax. 3. 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 where disabled people account for more than 35% (including 35%) of the total number of production personnel organized by the civil affairs department. Second, the cost is reduced 1. Disabled people are engaged in handicrafts, commerce, service industry, repair industry, etc. And the scale is small, and the registration fee, association fee and management fee are 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 really difficult for disabled families to engage in business activities, with the approval of our bureau, can be exempted from registration fees, membership fees and management fees. 3, wholly-owned enterprises, joint ventures in the employment of disabled people reached more than 30%, according to the welfare enterprise management fee standard of 70% approved charge. 4. If a disabled person leads a wholly-owned enterprise or a joint venture, the registration fee will be halved. 5. Any disabled person who engages in books, video games, karaoke, billiards, video tapes and DVD rentals. On a small scale, management fees will be exempted. Large scale (hired helpers), with more than 30% (including 30%) disabled employees, the management fee will be charged at 50% of the approved standard. Third, the disabled apply for legal aid or legal aid 1. If the disabled encounter infringement or civil disputes, they need to bring a lawsuit to the people's court. If legal aid or legal help 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 institution for the disabled, or you can entrust a law firm or legal service office to handle related matters. 2. If a party refuses to accept the judgment of the court of first instance and needs to file an appeal, he may also apply for assistance 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. The specific procedure is the same. Four. Rights and Interests of Disabled Workers Notice of the Ministry of Labor and Social Security of China Disabled Persons' Federation on Doing a Good Job in Basic Living Security and Re-employment of Disabled Laid-off Workers (China Disabled Persons' FederationNo.10/. [1999] No.87) stipulates that disabled workers are generally not laid off or laid off, except for enterprises that have been declared bankrupt, enterprises with production tasks, enterprises that have made economic layoffs due to difficulties in production and operation, and enterprises that have been restructured and reorganized. The units where disabled persons work shall encourage and help disabled persons to participate in cultural, artistic, sports and other beneficial activities organized by relevant departments, and shall be regarded as attendance during training, competitions and performances. Five, to solve the life problems of the "three noes" disabled people. Disabled persons who have no ability to work, can't take care of themselves and have no source of income belong to urban hukou, and are adopted by social welfare institutions or issued minimum living allowances and relief funds by local labor and social security departments and civil affairs departments; Is a rural household registration, by the local rural grassroots organizations, according to the five guarantees to protect the basic life. 6. Disabled people visit disabled people free of charge and enter public cultural and sports facilities such as museums, memorial halls, science and technology museums, art galleries, exhibition halls, stadiums, cultural centers (rooms), public libraries, parks, zoos, scenic spots and other places. Except when holding sports competitions and large-scale commercial activities. Seven, the blind, first-class physical disabilities free of charge to take the city bus, subway, light rail, ferry and other public transport. Disabled people take buses, trains, ships and planes, and have priority in purchasing tickets, and bring necessary assistive devices free of charge. Public parking lots are free of parking fees for disabled vehicles. Relevant departments and pedestrians should provide convenience for the passage of vehicles for the disabled. Eight. Employment of the disabled 1. The Health Bureau should provide technical support in food production and management, public service, etc. , and apply for a health permit and health certificate when the sanitary conditions meet the standard requirements. After the blind apply for a massage parlor and are approved by the Municipal Employment Office for the Disabled, the relevant departments shall perform and simplify the corresponding examination and approval procedures. 2. The Local Taxation Bureau implements preferential tax policies for the disabled: enterprises that meet the recognition conditions can refund the value-added tax or reduce the business tax by 35,000 yuan every year for each disabled person. Personal services for the disabled are exempt from business tax. The income of disabled persons shall be exempted from personal income tax after being approved by the local tax authorities. The items that disabled people can reduce their income are: wages and salaries, income from production and operation of individual industrial and commercial households, income from contracting and leasing of enterprises and institutions, and income from royalties. 3. Individuals with disabilities engaged in processing, repair and replacement services in State Taxation Administration of The People's Republic of China are exempt from VAT. (Wholesale and retail businesses do not enjoy preferential policies. For welfare enterprises that have placed disabled people, the value-added tax shall be refunded by the tax authorities according to the actual number of disabled people placed by the enterprise, and the method of immediate levy and immediate refund shall be implemented. Every disabled person can refund the value-added tax or reduce the business tax by 35,000 yuan every year. 4. The Human Resources and Social Security Bureau provides support and care in terms of index distribution and personnel adjustment. Nine. Preferential policies for assistive devices 1. Free assistive devices (limbs, vision, hearing) for poor disabled people. 2. Assemble artificial limbs free of charge for poor people with limb deficiency. 3. Free adaptation of assistive devices for poor children with physical disabilities aged 0-7.
Legal objectivity:
Article 26 of the Civil Law of People's Republic of China (PRC), parents have the obligation to support, educate and protect their minor children. Adult children have the obligation to support, help and protect their parents. Article 27 of the Civil Law of People's Republic of China (PRC) * * * Parents are guardians of minor children. If the parents of minors are dead or have no guardianship, the following persons with guardianship shall serve as guardians in turn: (1) grandparents; (2) brothers and sisters; (three) other individuals or organizations are willing to act as guardians, but with the consent of the residents' committee, villagers' committee or civil affairs department of the minor's domicile.