In China's "People's Republic of China*** and the State Law on the Protection of Persons with Disabilities," disability a*** is divided into the following eight grades:
1. Visual disability: blindness and low vision are divided into two categories. Blindness includes first-degree blindness and second-degree blindness; low vision includes first-degree low vision and second-degree low vision.
2. Hearing disability: there are four grades of hearing disability: Grade 1 hearing disability, Grade 2 hearing disability, Grade 3 hearing disability and Grade 4 hearing disability.
3. Speech disability: four grades: Grade 1 speech disability, Grade 2 speech disability, Grade 3 speech disability and Grade 4 speech disability.
4. Intellectual disability: there are four grades: Grade 1 intellectual disability (severe), Grade 2 intellectual disability (severe), Grade 3 intellectual disability (moderate) and Grade 4 intellectual disability (mild).
5. Physical disability: there are three grades: Grade 1 (severe) physical disability, Grade 2 (moderate) physical disability and Grade 3 (mild) physical disability.
6. Mental disability: there are three grades: Grade 1 (severe) mental disability, Grade 2 (moderate) mental disability and Grade 3 (mild) mental disability.
7. Multiple disabilities: Anyone who has more than two disabilities is considered to have multiple disabilities.
Expanded Information:
The preferential policies enjoyed by people with disabilities are as follows:
I. Tax Preferences
(1) Labor services provided by individuals with disabilities are exempted from business tax.
(2) The income of disabled persons shall be temporarily exempted from personal income tax upon application by the taxpayer and submitted to the Municipal Local Taxation Bureau for examination and approval.
(3) For welfare factories organized by the civil affairs department and social welfare production units in the streets, where the placement of persons with "four disabilities" accounts for 35% or more of the total number of production staff, the income tax is temporarily exempted. Where the proportion of "four-disabled" persons to the total number of production personnel exceeds 10% but does not reach 35%, the income tax shall be reduced by half.
(4) The land use tax for welfare factories organized by the civil affairs department shall be temporarily exempted if the proportion of disabled persons to the total number of production workers is 35% or more.
Two: Reduction and Exemption of Fees and Charges
(1) Where persons with disabilities are engaged in handicrafts, commerce, services, repairs, etc., on a small scale, the registration fee, individual association fee and management fee are reduced by half. In the case of larger-scale businesses (where helpers are employed), the management fee is charged at 90% of the approved standard, and the individual association fee is charged appropriately.
(2) If it is verified that a disabled person from a particularly difficult family is engaged in business activities, each office may be exempted from the registration fee, membership fee and management fee after applying to the bureau for approval.
(3) Sole proprietorships and partnerships with 30% or more employed persons with disabilities are treated as welfare enterprises, and management fees are charged at 70% of the approved rate.
(4) If a disabled person leads a sole proprietorship or partnership, the registration fee is reduced by half.
(5) Where persons with disabilities are engaged in the operation of books, electronic games, dance halls (karaoke), billiards, video recording, and rental of video discs on a small scale, the management fee is waived. If the business is of a larger scale (hiring helpers), with more than 30% (or more than 30%) of the employed persons with disabilities, the management fee will be charged at 50% of the approved standard.
Beijing Law Information Network - Law of the People's Republic of China on the Protection of Persons with Disabilities
Baidu Encyclopedia - Persons with Disabilities