1. Personal income tax may be reduced upon approval for the income of the disabled (note: whether it is reduced or exempted, you must apply to the local local tax bureau for approval). (Chapter 5 \x0d\) \ x0d \ x0d \ 2. Labor services provided by individuals with disabilities are exempt from business tax. (as stipulated in Article 8 of People's Republic of China (PRC) * * *) \x0d\x0d\ 3. The tax authorities shall, according to the actual number of disabled people placed by the unit, implement the method of \ x0d \ value-added tax or reduction of business tax. (Caishui [2007] No.92) \ x0d \ x0d \ 4. The wages actually paid by the unit to the disabled can be deducted before the enterprise income tax, which can be 100%\x0d\ of the wages actually paid to the disabled. (Caishui [2007] No.92) \x0d\x0d\ 5. The state exempts people with disabilities. (\x0d\ Article 36) \ x0d \ x0d \ 6. The state encourages and supports disabled people to choose their own jobs and start their own businesses. For the disabled, tax concessions shall be given according to law, and relevant departments shall take care of the business premises and exempt them from management, registration and license according to regulations. The state supports disabled people to choose their own jobs \x0d\ start their own businesses within a certain period of time. (Article 19 of the Regulations on Employment of Disabled Persons)