1. What materials do taxpayers need to apply for preferential treatment? 1, tax qualification filing form. 2. A copy of "People's Republic of China (PRC) Disabled Persons' Card" or "People's Republic of China (PRC) Disabled Persons' Card" (1 Grade 8), indicating that it is consistent with the original, and stamped with the official seal page by page. Where a mentally handicapped person is placed, it shall provide a written statement that the mentally handicapped person agrees to employment and written materials signed or sealed by his legal guardian to prove that the mentally handicapped person has working conditions and willingness to work. 3, a copy of the ID card of the disabled, indicating that it is consistent with the original, and stamped with the official seal page by page. Taxpayers need to submit the following materials when handling VAT refund: (1) Tax Refund (Refund) Approval Form. (2) Description of the application for VAT refund for disabled taxpayers (see Annex). (3) A copy of the certificate of paying social insurance premiums for the disabled in the current period and a detailed list of the payer, payment amount and payment period confirmed by the taxpayer's official seal. (4) List of monthly wages paid to the disabled by banks and other financial institutions or taxpayers with official seals in the current period. 2. How do taxpayers who enjoy preferential policies calculate the tax amount? 1. Taxpayers providing taxable services with different tax rates or collection rates shall separately account for the sales at different tax rates or collection rates; If it is not accounted for separately, a higher tax rate shall apply. 2. Taxpayers engaged in business tax taxable items shall separately account for the sales of taxable services and the turnover of business tax taxable items; If it is not accounted for separately, the sales of taxable services shall be approved by the competent tax authorities. 3. Taxpayers engaged in tax exemption or reduction projects shall separately account for the sales of tax exemption or reduction projects; If it is not accounted for separately, it shall not be reduced or exempted. 4. After taxpayers provide taxable services and issue special invoices for value-added tax, they shall issue special invoices for red value-added tax in accordance with the provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), in case of suspension, discount and billing errors. If a special red-ink VAT invoice is not issued as required, the output tax or sales amount shall not be deducted as required. To sum up, enterprises, as general taxpayers, need to pay a lot of taxes and fees in the course of operation, and the state will also give some qualified enterprises preferential policies for tax reduction and exemption. Enterprises should bring the required materials when applying, because the resettlement of disabled people enjoys preferential treatment, and bring the resettlement certificate. In terms of specific preferential measures, it is basically to reduce taxes or tax rates.