The taxes that can be reduced by recruiting disabled people are as follows:

1. A 100% super deduction for corporate income tax. When an enterprise places disabled personnel, the wages paid to disabled employees shall be paid according to the wages paid to the disabled employees. On the basis of actual deductions. When calculating taxable income, an additional deduction of 100% of the wages paid to disabled employees can be made;

2. Disability insurance fund reduction and exemption. If the number of employees with disabilities reaches the proportion stipulated by the provincial government, they will be exempted from payment. Deposit for disabled people;

3. Reduced personal income tax on the labor income obtained by disabled individuals;

4. Value-added tax will be refunded immediately upon collection, and for units that house disabled people, The tax authorities will levy and refund the value-added tax according to the actual number of disabled persons placed in the unit according to the quota. Disabled persons enjoy the following preferential policies of the state:

(1) Enjoy social insurance subsidies;

(2) Enjoy the convenience and discounts of taking public transportation;

(3) You can take city buses, trams, subways, ferries and other public transportation for free ;

(4) Enjoy other care and support provided by the local government for the disabled.

Legal Basis

Article 6 of the "Measures for the Administration of the Collection and Use of Employment Security Funds for Disabled Persons"

The proportion of employers arranging employment for disabled persons shall not be lower than that of the unit 1.5% of the total number of active employees. The specific proportions are stipulated by the people's governments of each province, autonomous region, and municipality directly under the Central Government based on the actual conditions of the region.

If the employer arranges employment for persons with disabilities that does not meet the proportion prescribed by the people's government of the province, autonomous region, or municipality directly under the Central Government where the employer is located, it must pay security funds.