The Opinions on Establishing the Living Allowance and Nursing Allowance System for Disabled Persons with Difficulties in an All-round Way (hereinafter referred to as "Two Subsidies for Disabled Persons") is a legal document studied and adopted by the the State Council executive meeting in September 215, and the living allowance and nursing allowance system for disabled persons with difficulties will be fully implemented on January 1, 216.

subsidy target. The living allowance for the disabled mainly subsidizes the extra living expenses incurred by the disabled due to their disabilities, targeting the disabled in low-income families, and can be gradually extended to low-income disabled people and other disabled people with difficulties where conditions permit. The standards for the identification of low-income disabled persons and other disabled persons with difficulties shall be formulated by the local people's governments at or above the county level with reference to relevant regulations and in light of actual conditions. The nursing subsidy for severely disabled persons mainly subsidizes the extra long-term care expenses incurred by disabled persons. The target is severely disabled persons whose disability level is rated as Grade I or II and who need long-term care. Where conditions permit, it can be extended to non-severely intelligent, mentally disabled or other disabled persons, and gradually promote the formation of a nursing subsidy system for all disabled persons who need long-term care. Long-term care refers to the expenditure on special care consumer goods and care services caused by disability lasting for more than 6 months.

subsidy standard. The two subsidy standards for the disabled are determined by the provincial people's government according to the level of economic and social development, the living security needs of the disabled and the long-term care needs, and adjusted in a timely manner. Conditional places can formulate grading subsidy standards according to the different difficulties of disabled people, improve the accuracy of the system and increase subsidies.

forms of subsidies. Two subsidies for the disabled are paid monthly in cash. Where conditions permit, the categories and standards of subsidies can be divided in detail according to the actual situation, and subsidies for the care of severely disabled people can be issued in the form of reimbursement of credentials or government purchase of services.

The specific amount of subsidy varies from province to city where each disabled friend lives. Please refer to the local competent department for the specific amount.

2. Entrepreneurship/employment

Implement tax incentives and fee reductions

If I provide services to the society, I shall be exempted from value-added tax according to relevant regulations; Processing, repair and replacement services provided by individuals with disabilities shall be exempted from value-added tax in accordance with relevant regulations. Enterprises that are employed or founded by individuals with disabilities can enjoy preferential policies for value-added tax according to regulations.

for starting an enterprise: if the annual taxable income is less than 5, yuan (including 5, yuan) and meets the requirements of small-scale low-profit enterprises, according to the relevant regulations, the income will be reduced by 5% and included in the taxable income, and the enterprise income tax will be paid at the rate of 2%.

Personal income from labor: personal income tax shall be reduced according to the reduction range and period stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

Self-employed entrepreneurs: in accordance with relevant regulations, they are exempted from relevant administrative fees such as management fees, registration fees and licenses, and business fees with compulsory monopoly; Appropriately reduce or reduce membership fees and other service charges with the consent of trade associations and chambers of commerce. In case of difficulties in production and operation, you can apply for reducing the deposit ratio of housing provident fund or postponing the payment according to law, and then increase the deposit ratio or repay it after the benefits improve

At the same time, governments at all levels also provide corresponding financial support, such as: lease of business premises, start-up funds, subsidies for purchasing facilities and equipment (or one-time subsidies), interest subsidies for small loans, social insurance payment subsidies, and post subsidies for employers.

3. Travel

Transportation: Some provinces and cities in China have implemented free travel by public transportation for disabled friends, and at the same time, disabled friends have provided preferential tickets by plane, ship and light rail.

Tickets for scenic spots: At present, the provinces, cities and autonomous regions in China have clear documents: Beijing, Hebei, Shanxi, Inner Mongolia, Liaoning, Jilin, Heilongjiang, Shanghai, Jiangsu, Jiangxi, Henan, Hunan, Hainan, Chongqing, Sichuan, Ningxia, Guizhou, Shaanxi, Gansu, Yunnan, Qinghai and Tianjin, although other provinces have mentioned relevant contents. Some regulations say "public cultural facilities" and "public places", and whether tourist attractions (spots) are included is controversial. It is worth noting that in some places, there are also preferential policies for accompanying persons with severe disabilities.

In particular, the "Five-One Project" travel card for disabled people launched by China Disabled Persons' Federation at the end of 217, with which disabled friends can visit nearly 5 famous scenic spots for free.

4. Rehabilitation

Some provinces and cities provide assistive devices subsidies and free assistive devices for friends with difficulties and disabilities. At present, there are too many brothers and sisters of disabled people in China, and it is still impossible to get 1% free. However, every year, the Disabled Persons' Federation has a policy to provide rehabilitation AIDS for local disabled people free of charge (the specific situation needs to be known to the local Disabled Persons' Federation).

5. Education

The newly revised Regulations on Education for the Disabled have been published, which clearly stipulates preschool education, compulsory education, ordinary senior secondary education and continuing education, and also clarifies the conditions (funding policies, etc.). Various provinces and cities have also issued policies accordingly, giving appropriate fee reduction or funding according to the actual situation of each disabled friend. The specific conditions and amounts of reduction and exemption are different (tuition subsidy)

6. driver's license subsidy

local municipal finance bureaus and municipal disabled persons' federations provide one-time driver's license subsidies for the disabled. Due to different policies and different levels of economic development, the amount of subsidies varies from place to place, ranging from 5 to 2, yuan. Some places do not have a driver's license subsidy policy. Please consult the local disabled persons' federations for details.

7. fuel subsidy

fuel subsidy standard for disabled people, the fuel subsidy for disabled people's motorized wheelchairs is a preferential policy for the special group of physically disabled people after the national fuel tax reform, and it is an important measure to improve the social security of disabled people, improve their livelihood and safeguard their rights and interests.

project name: motor vehicle fuel subsidy for the disabled

policy basis: notice on printing and distributing the fuel subsidy for motor wheelchairs for the disabled in 215

acceptance conditions

1. The registered residence is a local registered residence;

2. Hold the Second Generation People's Republic of China Disabled Person's Card and be a physically disabled person;

3. At the age of employment (female 18-45 years old, male 18-59 years old);

4. It is necessary to purchase a scooter for the disabled.

subsidized vehicles

eligible vehicles purchased by the physically disabled shall be supplemented. Ordinary motorized wheelchairs with a self-purchased vehicle exhaust volume of not more than 2ml, in addition, motorcycles, battery tricycles, electric motorcycles, hand-cranked wheelchairs and small agricultural vehicles (excluding tillers) used by the disabled for walking can all be included in the scope of fuel subsidies for motorized wheelchairs for the disabled.

subsidy standard: one-time subsidy to 26 yuan per person per year.

declaration time of fuel subsidy: May of each year to April of the following year is one year.

Application materials

1. Registration Form for the Examination and Approval of Fuel Subsidies for Disabled Wheelchairs, with the original copy;

2. ID card (front and back), with original copy (2 copies);

3. Household registration book (home page and personal information page), with copies of the original (2 copies);

4. The second-generation Certificate of the People's Republic of China for Disabled Persons (photo page, rating page for disabled persons and stamp page), with copies of the original (2 copies)

5. Certificate of car purchase, with copies.

Procedures

1. Applicants bring relevant materials to the village and community convenience service centers to apply and fill in the Registration Form for the Examination and Approval of Fuel Subsidies for Disabled Wheelchairs;

2. The window staff of the village and community convenience service center will conduct a preliminary examination of the materials, and if the materials are complete and conform to the legal form, they will be accepted and a receipt will be issued; In line with the conditions, the relevant materials will be scanned and the electronic materials will be circulated. At the same time, the paper materials will be put into envelopes and circulated to towns and streets; If the information is incomplete and does not meet the statutory form, it will not be accepted, and the applicant's information will be returned, and the information to be supplemented will be informed at one time;

3. The town and street staff electronically examine and approve the materials in a one-door system. If they meet the requirements, they can log in to the special line system, enter relevant information and inform the applicant of the examination and approval results. After the subsequent circulation of paper materials, the manager and the leaders in charge will sign their opinions and seal the Application and Approval Form for Drug Relief Project for Poor Psychotics.

4. District Disabled Persons' Federation will subsidize once a year according to the relevant information entered in the dedicated line system.

Requirements for subsidy distribution: The principle of openness, fairness and transparency shall be adhered to in subsidy distribution, so that all eligible persons with physical disabilities can receive fuel subsidies in time.

time limit for granting subsidies

Do it immediately (grant subsidies in the following year).

for the disabled who have gone through the subsidy formalities after examination, the fuel subsidy will be paid in the passbook of the Agricultural Bank of China around December of next year. After the account number is verified by the county finance bureau, it will be directly credited to the passbook.

at the same time, adhere to the information disclosure and publicity system, announce the subsidy policy, subsidy object and subsidy standard to the society in a timely manner, and consciously accept supervision.

8. Payment and payment of insurance subsidies

It is a common practice to implement the policy of payment and payment of insurance subsidies for the disabled.

there are two main ways to subsidize.

firstly, the government directly subsidizes the disabled,

secondly, it subsidizes enterprises that employ the disabled.

from the perspective of the recipients of subsidies.

First, give full subsidies to the disabled who are difficult, severe or moderate;

Secondly, give a certain proportion of payment subsidies to the self-employed, individual and flexible employment disabled people.

"On the legislative level, the state has stipulated the treatment that the disabled groups should enjoy from social security, education, employment and other aspects. In terms of the specific implementation standards of treatment, different places have different practices. The more developed the economy is, the higher the subsidy standards are generally. "

The data shows that the number of disabled residents in urban and rural areas participating in the basic old-age insurance for urban and rural residents reached 23.76 million, and the participation rate was 79.%. Among the insured disabled people under 6, there are 4.821 million severely disabled people, of whom 4.457 million have received government assistance, and the proportion of paying old-age insurance premiums has reached 92.5%.