Labor services provided to the disabled are exempt from business tax. The income of disabled persons shall be applied by taxpayers and reported to the Municipal Local Taxation Bureau for examination and approval, and personal income tax shall be temporarily exempted.

As for social welfare, it is transferred from the civil affairs department to the welfare factory and the street office of the production unit. If the number of "four disabled people" accounts for more than 35% (including 35%) of the total number of employees, income tax will be temporarily exempted. If the "four disabled" employees account for more than 0% and less than 35% of the total number of production personnel/kloc-0, the income tax will be levied by half.

Land used for welfare factories set up by civil affairs departments, where the disabled employment production personnel account for more than 35% (including 35%) of the total number of production personnel, is temporarily exempted from land use tax.

2. Fee remission

Small-scale disabled people are engaged in handicraft industry, commerce, service industry and repair industry. Their registration fees, membership fees and management fees of individual associations are all half price. Large-scale (hire helpers), management fees are charged at 90% of the approved standards, and individual associations appropriately charge membership fees.

Disabled people with special difficulties in their families who engage in business activities after verification shall be reported to our bureau for approval and exempted from registration fees, membership fees and management fees. Wholly-owned enterprises and partnerships that employ more than 30% disabled persons are regarded as welfare enterprises, and management fees are charged at 70% of the approved standards.

Persons with disabilities who apply for the establishment of a sole proprietorship enterprise or partnership enterprise shall be charged a registration fee of half. Disabled people engage in renting books, electronic games, karaoke, billiards, videos and DVDs. Small scale, free of management fees. Large-scale (employing domestic workers) with more than 30% (including 30%) disabled persons will be charged 50% management fee according to the approved standards.

Legal basis: Interpretation of the Supreme People's Court on Several Issues Concerning the Application of Laws in the Trial of Personal Injury Compensation Cases Article 25 Disability compensation shall be calculated according to the degree or level of disability of the victim and the per capita disposable income of urban residents or the per capita net income of rural residents in the last year where the appeal court is located, and shall be calculated for 20 years from the date of disability. However, for those over 60 years of age, the age will be reduced by one year for each additional year; Seventy-five years of age or older, calculated by five years.

If the victim is disabled due to a work-related injury, but his actual income has not decreased, or his disability level is light, but his employment is seriously affected by occupational hazards, his disability compensation can be adjusted accordingly.