Medical equipment companies directly import wheelchairs for the disabled are exempted from value-added tax. Income tax exemption for three to five years can be granted to the supply terminals of disabled persons' supplies and appliances subordinate to the China Disabled Persons' Federation and the federations of disabled persons of provinces, autonomous regions, municipalities and municipalities directly under the central government, as well as cities with separate plans. Its business tax, in principle, in accordance with the provisions of the tax law, the tax is difficult to pay, in accordance with the provisions of the tax administration system to the tax authorities to apply for tax reductions, tax exemptions, care.
Second, analyze the details
The production of auxiliary aids for the disabled, special supplies of designated enterprises, the tax should also be given a certain amount of care. Determination of designated enterprises, by the China Disabled Persons' Federation in the spirit of welfare enterprises, other industries as a supplement to the principle of selecting the program proposed by the State Administration of Taxation after the examination and approval of the localities, can be given exemption from product tax, value-added tax care. In terms of value-added tax (VAT), the processing or repair and fitting services provided by individuals with disabilities are exempted from VAT, and if they provide services other than processing or repair and fitting services, they should be exempted from business tax and personal income tax for a certain period of time in accordance with the regulations. The local tax can have appropriate reduction and exemption preferential policies.
Third, what are exempted from value-added tax
Agricultural producers sales of self-produced agricultural products, contraceptive medicines and appliances, antique books, imported instruments and equipment directly used for scientific research, scientific experiments and teaching, imported materials and equipment provided by foreign governments and international organizations for free assistance, direct importation of goods by the organizations of disabled people for the exclusive use of disabled people, and sales of their own used goods. .