1. Resettlement of "Four Disabled Persons" is called a welfare enterprise for tax purposes, and the four disabled persons refer to blind, deaf and dumb physical disabilities (subject to the appraisal by the civil affairs department).

2. If the enterprise places "four disabled persons" accounting for more than 35% of the enterprise's production personnel, it shall be exempted from business tax (except advertising) and enterprise income tax. More than 50% can be exempted from VAT. The enterprise income tax shall be levied at half for the part exceeding 10% and less than 35%.

3. An application filed by an enterprise, which has passed the examination by the tax department and the civil affairs department, and is issued with a certificate of social welfare enterprise, can enjoy tax exemption. Generally, the annual inspection system is implemented.

Tax preference basis:

1, Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Some Preferential Policies for Enterprise Income Tax (94) Caishuizi No.001

2. Notice of State Taxation Administration of The People's Republic of China on the Collection of Turnover Tax by Civil Welfare Enterprises (Guo Shui Fa (1994)No. 155)