Legal analysis: the tax exemption policy not only benefits the disabled themselves, but also implements relevant preferential tax policies for enterprises that employ disabled workers. It can be roughly known from six aspects: 1, personal income tax of disabled workers is reduced, but it is not exempted; 2. Free labor services provided by individuals with disabilities are exempt from business tax.

Legal basis: Notice of Finance and Taxation on Preferential Policies for Promoting the Employment of Disabled Persons.

First, for the units and individual industrial and commercial households (hereinafter referred to as taxpayers) that resettle the disabled, the tax authorities shall implement the method of refunding the value-added tax on the basis of the number of disabled people resettled by taxpayers.

The specific monthly refundable value-added tax limit for each disabled person is determined by the tax authorities at or above the county level according to four times the monthly minimum wage standard approved by the people's governments of provinces (including autonomous regions, municipalities directly under the central government and cities with separate plans, the same below) which is applicable in the districts and counties where the taxpayers are located.

II. Conditions for enjoying preferential tax policies

(a) taxpayers (except massage institutions for the blind) monthly placement of the disabled accounted for no less than 25% (including 25%) of the number of employees, and the number of disabled people placed is not less than 10 (including 10);

The proportion of disabled persons placed in massage institutions for the blind on a monthly basis in the number of employees is not less than 25% (including 25%), and the number of disabled persons placed in massage institutions for the blind is not less than 5 (including 5).

(two) signed a labor contract or service agreement for more than one year (including one year) with each disabled person in accordance with the law.

(3) Social insurance such as basic old-age insurance, basic medical insurance, unemployment insurance, industrial injury insurance and maternity insurance has been paid in full monthly for each disabled person placed.

(4) Through banks and other financial institutions, each disabled person who has been resettled has been paid a monthly salary not lower than the monthly minimum wage standard approved by the provincial people's government which is applicable in the district and county where the taxpayer is located.