1. Tax Subsidy Policies and Standards for the Disabled:
(1) Processing, repairing and mending labor services provided by the disabled are exempted from value-added tax (VAT);
(2) labor services provided by the disabled are exempted from business tax;
(3) income of the disabled may be subject to reduced individual income tax;
(4) Income from wages and salaries, income from production and operation of individual industrial and commercial households, income from contracting and leasing to enterprises and institutions, income from remuneration for labor services, income from manuscripts, and income from royalties from the employment of individuals with disabilities are subject to a temporary reduction of 80% of the individual income tax. (3) Rural Subsidy for the Disabled: Rural residents who have an agricultural household registration in the city and whose per capita household income in the previous year was lower than the minimum subsistence guarantee standard for rural residents in the district or county in which their household registration is located in the current year are included in the scope of the minimum subsistence guarantee for rural residents in the local area; persons with severe disabilities who are incapable of working are entitled to the full amount of the rural subsistence guarantee treatment.
3. Policies and standards for subsistence allowances for persons with disabilities:
(1) Average cost of living: this can be obtained from the statistics department of the place where the medical accident occurred. In some areas, this statistical indicator is not expressed in terms of "average cost of living", but rather in terms of concepts such as "per capita consumer spending".
(2) Compensation period: up to 30 years, but the regulations do not specify how to calculate the compensation period, and in practice, it is mostly calculated according to the maximum number of years;
(3) Compensation coefficient: it has a corresponding relationship with the disability grade. The heavier the disability grade, the greater the compensation coefficient. Thus, the heaviest first-degree disability, the compensation coefficient is 100%, second-degree disability is 90%, and so on, tenth-degree disability compensation coefficient is 10%. The main purpose of assessing the grade of disability is to determine the compensation coefficient;
(4) about the time of disability assessment, because the time will directly affect the grade of disability. However, the regulations do not specify this, can refer to the "end of treatment" provisions. For example, employees with work-related injuries and occupational disease disability appraisal for the "expiration of the medical period", road traffic accidents injured persons with disability assessment for the "end of treatment";
(5) the formula: disability living allowance compensation = disability grade multiplied by The average annual cost of living of residents in the place where the medical accident occurred multiplied by the compensation period.
4. Medical and education subsidy policies and standards for the disabled:
(1) Fixed subsidy for severe disability: 200 yuan per person per month;
(2) Medical rehabilitation fee (fixed subsidy for low income insurance): the subsidy standard is 100 yuan per person;
(3) Children's education subsidy: unable to pay the school fees, the subsidy standard is 1,000 to 3,000 yuan;
(4) Installation of artificial limbs, prosthesis, and education subsidies: the average living period of the residents in the medical accident;
4. >(4) Installation of artificial limbs, orthopedic appliances, implementation of surgery for the physically disabled, etc., unable to pay the fees, the standard of subsidy is 1000 to 3000 yuan;
(5) housing subsidy: 1000 to 3000 yuan;
(6) sudden hospitalization for serious diseases or hospitalization for rare diseases, long-term hospitalization of persons with disabilities suffering from severe mental illnesses, and the family's financial difficulties, the standard of subsidy is 2000 to 3,000 yuan;
(7) In case of financial difficulties caused by major accidents such as fire, flood, traffic accidents, house collapse, etc., the standard of subsidy is 3,000 yuan;
(8) Disabled students who have difficulties in paying tuition and miscellaneous fees after being admitted to institutions of higher education through the higher education examination or adult higher education examination may apply for tuition and miscellaneous fee subsidy during their school years, and the standard of subsidy is 3,000 yuan per academic year for junior colleges, 3,000 yuan per academic year for undergraduates, and 3,000 yuan per undergraduate degree. The subsidy rate is 3,000 yuan per academic year, 4,000 yuan per academic year for undergraduates, and 5,000 yuan per academic year for graduate students.
Subsidy application process:
1, individual application;
2, community committee signed and stamped, reported to the street office of the Federation of Disabled Persons for review;
3, street office of the Federation of Disabled Persons to fill in the information review, signed and stamped, reported to the District Federation of Disabled Persons;
4, District Federation of Disabled Persons to review the situation, the approval of the amount of subsidies, reported to the District Bureau of Civil Affairs for approval;
5, the District Bureau of Civil Affairs for approval. /p>
5, the District Civil Affairs Bureau approved after reviewing the materials;
6, the District Disabled Persons' Federation according to the results of the audit of the money allocated by the street offices of the Disabled Persons' Federation to issue hardship relief grants.
In summary, in order to let the disabled have a better life, the state has introduced a series of subsidy policies for the disabled, including low income subsidies, living subsidies, employment subsidies and so on.
Legal basis:
Article 37 of the Law of the People's Republic of China on the Protection of Persons with Disabilities
Public ****employment service organizations set up by the relevant government departments shall provide employment services for persons with disabilities free of charge. Employment service agencies for persons with disabilities run by federations of persons with disabilities shall organize and carry out free vocational guidance, job placement and vocational training, and provide services and assistance for the employment of persons with disabilities and the recruitment of persons with disabilities by employers.
Article 38 The State protects the property ownership and operational autonomy of welfare units for the disabled, and their lawful rights and interests shall not be infringed upon. There shall be no discrimination against persons with disabilities in the recruitment, regularization, promotion, evaluation of titles, remuneration for work, life benefits, rest and vacation, and social insurance of employees. The unit in which a disabled worker is employed shall provide appropriate working conditions and labor protection in accordance with the characteristics of the disabled worker, and shall make modifications to workplaces, labor equipment and living facilities in accordance with actual needs. The State takes measures to safeguard the legitimate rights and interests of blind health care and medical massage practitioners.
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