Contents of the "Three-level Disability Subsidy Policy" for the disabled in 218:
1. Personal income tax can be reduced for the income of the disabled upon approval (note: the reduction is not exemption, and it is necessary to apply to the local local tax bureau for approval). (Article 5 of the Individual Income Tax Law of the People's Republic of China)
2. Labor services provided by individuals with disabilities are exempt from business tax. (as stipulated in Article 8 of the Provisional Regulations of the People's Republic of China on Business Tax)
3. For the units that resettle the disabled, the tax authorities shall implement the method of actually resettling the disabled according to the number of the units, and refund the value-added tax or reduce the business tax upon collection. (caishui [27] No.92)
4. The actual wages paid by the unit to the disabled can be deducted according to the facts before the enterprise income tax, and 1% of the actual wages paid to the disabled can be deducted. (caishui [27] No.92)
5. The state exempts the disabled who engage in self-employment from administrative fees. (Article 36 of the Law of the People's Republic of China on the Protection of Disabled Persons)
6. The State encourages and supports disabled people to choose their own jobs and start their own businesses. Persons with disabilities who are engaged in self-employment shall be given tax incentives according to law, and relevant departments shall take care of them in terms of business premises, and shall be exempted from administrative fees such as management fees, registration fees and licenses in accordance with regulations. The state gives support such as micro-credit to disabled people who choose their own jobs and start their own businesses within a certain period of time. (Article 19 of the Regulations on Employment of Disabled Persons)
7. Owners of motor wheelchairs for disabled persons in urban and rural areas can receive fuel subsidies for motor wheelchairs for disabled persons. (Notice of China Disabled Persons' Federation of the Ministry of Finance on Fuel Subsidies for Disabled Wheelchairs [21] No.256)
8. Living allowance for disabled people with difficulties and nursing allowance for severely disabled people, the national average standard is 8 yuan per person per month.
Extended information:
According to the purpose of Article 1 of CRPD of the United Nations Convention on the Rights of Persons with Disabilities, it is defined that disabled people include people with long-term physical, mental, intellectual or sensory impairments, which interact with various obstacles and may prevent disabled people from fully and effectively participating in society on the basis of equality with others.
Disability grade standard:
Basis for the classification of first-class disability
A. You can't take care of yourself in daily life at all, and you have to rely on others' help or use special facilities, otherwise your life can't be maintained;
B. Consciousness disappears;
C. All kinds of activities are restricted and stay in bed;
D. Social communication is completely lost.
classification basis of secondary disability
a. People need help at any time in daily life;
B. All kinds of activities are limited, only in bed or chair;
C. unable to work;
D. Social communication is extremely difficult
Basis for classification of tertiary disability
A. Being unable to live completely independently requires constant supervision;
B. All kinds of activities are limited and confined to indoor activities;
C. obvious occupational restrictions;
D. Difficulties in social communication
References Third-level disability-Baidu Encyclopedia Disabled-Baidu Encyclopedia