Preferential subsidy policies for persons with disabilities
(1) Tax subsidy policies and standards for persons with disabilities
1. Processing and repair services provided by persons with disabilities are exempt from tax Value-added tax;
2. Services provided by persons with disabilities are exempt from business tax;
3. Individual income tax can be reduced on the income of persons with disabilities;
4. Disability Personal income tax is temporarily reduced by 80% for wages and salaries from personal employment, income from production and operation of individual industrial and commercial households, income from contracting and leasing operations of enterprises and institutions, income from labor remuneration, income from author remuneration, and income from royalties.
(2) Policies and standards for subsistence allowances for disabled people
1. Urban subsistence allowance subsidies for disabled people: For families with disabilities who meet the conditions for urban subsistence allowances, disabled people can enjoy full benefits Subsistence allowance treatment;
2. Grain and oil supply assistance to the poor: Urban residents receiving the minimum living allowance are entitled to a grain and oil supply assistance subsidy of 40 yuan per person per month;
3. Disability Rural subsistence allowance subsidy for rural residents: Rural residents who have an agricultural household registration in this city and whose per capita household income in the previous year is lower than the minimum living security standard for rural residents in the district or county where their household registration is located are included in the minimum living security standard for local rural residents; severely disabled people who are incapable of working Personnel enjoy full rural subsistence allowances.
The state protects the property ownership and operational autonomy of welfare units for persons with disabilities, and their legitimate rights and interests are not infringed upon. Discrimination against persons with disabilities shall not be allowed in the recruitment, regularization, promotion, professional title evaluation, labor remuneration, living welfare, rest and vacation, social insurance, etc. of employees. The unit where a disabled employee works shall provide appropriate working conditions and labor protection based on the characteristics of the disabled employee, and transform the working place, labor equipment and living facilities according to actual needs. The state takes measures to protect the legitimate rights and interests of blind health care and medical massage practitioners.
Welfare for the disabled refers to the facilities, conditions and services provided by the state and society for the disabled in life, work, education, medical care and rehabilitation on the basis of ensuring the basic material needs of the disabled. It mainly includes the following contents:
(1) Develop employment opportunities for disabled people through multiple channels, levels and forms, expand the scope of employment, provide employment opportunities, and protect the rights of disabled people to work and self-realization;< /p>
(2) Vigorously develop special education for disabled people and improve the cultural quality and self-reliance of disabled people;
(3) Carry out legislation, publicity and education to protect the legitimate rights and interests of disabled people and Provide special protection and call on society to respect, care for and help disabled people;
(4) Establish the production of facilities and equipment for disabled people to live, work, educate, and have cultural and entertainment activities;
(5) Provide convenient conditions for disabled people as much as possible in all fields of social undertakings, etc.
Legal basis:
"Law of the People's Republic of China on the Protection of Disabled Persons"
Article 4: The state adopts auxiliary methods and support measures to treat people with disabilities Provide special assistance to persons with disabilities, reduce or eliminate the impact of disability and external obstacles, and ensure the realization of the rights of persons with disabilities.
Article 50 People's governments at or above the county level shall provide conveniences and preferential treatment to disabled persons taking public transportation based on actual conditions. Disabled people can bring necessary assistive devices with them free of charge. Blind people with valid certificates can ride city buses, trams, subways, ferries and other public transportation for free. Free mail delivery of reading materials for the blind. The state encourages and supports units that provide telecommunications, radio and television services to provide preferential treatment to the blind, hearing-disabled, and speech-disabled. People's governments at all levels should gradually increase other care and assistance for disabled people.