Legal Analysis: In order to strengthen the management of preferential policies to promote the employment of the disabled, according to the Notice of the Ministry of Finance on Preferential Policies to Promote the Employment of the Disabled in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and other related policies, taxpayers enjoy the preferential policy of VAT for the resettlement of the disabled. However, the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall regularly or irregularly compare the information of the disabled in the collection and management system, and handle it according to relevant regulations if any abnormality is found.

Legal basis: Article 3 of the Administrative Measures on Preferential Policies of Value-added Tax for Promoting the Employment of Disabled Persons? Taxpayers who apply for preferential tax policies for the first time shall provide the following filing materials to the competent tax authorities: (1) filing form for tax eligibility. (2) Copies of People's Republic of China (PRC) Disabled Persons' Card or People's Republic of China (PRC) Disabled Persons' Card and disabled soldiers (grade 1 to grade 8), indicating that they are consistent with the original and stamped with the official seal page by page. Where a mentally handicapped person is placed, it shall provide a written statement that the mentally handicapped person agrees to employment and written materials signed or sealed by his legal guardian to prove that the mentally handicapped person has working conditions and willingness to work. (three) a copy of the identity certificate of the disabled, indicating that it is consistent with the original, and stamped with the official seal page by page.