The state also enjoys the following preferential tax policies for disabled people to start businesses or obtain employment:
1, personal income tax can 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). (Article 5 of the Individual Income Tax Law of the People's Republic of China)
2. Personal services provided by disabled persons are exempt from business tax. (Article 8 of the Provisional Regulations of the People's Republic of China on Business Tax)
3, for the placement of the disabled units, the implementation of the tax authorities according to the actual number of people with disabilities, the limit of the collection and refund of value-added tax or reduction of business tax. (Caishui [2007] No.92)
4. The actual wages paid by the unit to the disabled can be deducted according to the facts before the enterprise income tax, and can be deducted according to 100% of the actual wages paid to the disabled. (Caishui [2007] No.92)
5. The State exempts disabled persons who are engaged in self-employment from administrative fees. (Article 36 of the Law of the People's Republic of China on the Protection of Disabled Persons)
6. The State encourages and supports disabled people to choose their own jobs and start their own businesses. Persons with disabilities who are engaged in self-employment shall be given tax incentives according to law, and relevant departments shall take care of them in terms of business premises, and shall be exempted from administrative fees for management, registration and licenses in accordance with regulations. The state gives support such as micro-credit to disabled people who choose their own jobs and start their own businesses within a certain period of time. (Article 19 of the Regulations on Employment of Disabled Persons)
Preferential tax policies for individuals with disabilities:
State Taxation Administration of The People's Republic of China, Ministry of Finance, Notice on Adjusting the VAT Rate of Agricultural Products and Exempting Some Items from VAT ([94] Caishuizi No.004) stipulates that individuals with disabilities who provide processing, repair and replacement services are exempt from VAT.
According to Item 2 of Article 6 and Item 1 of Article 26 of the Provisional Regulations of the People's Republic of China on Business Tax, services provided by disabled persons themselves to the society are exempt from business tax. Disabled people engaged in business operations, such as small turnover, did not reach the threshold, shall be exempted from value-added tax. Individuals with disabilities who provide processing, repair and replacement services are exempt from value-added tax. For rural disabled people, compulsory labor, public welfare fees and other social burdens are reduced or exempted. For all kinds of disabled artificial treatment stations, after examination and approval by the competent tax authorities, tax and management fees shall be reduced or exempted.
Individual industrial and commercial households with disabilities shall apply directly to the local national tax, local tax and industrial and commercial administrative departments for handling on the basis of the original and photocopy of the People's Republic of China Disabled Persons' Card, the copy of the Business License, the Tax Registration Certificate and the application for exemption and reduction, and shall be exempted after approval.
Paragraph 1 of Article 5 of the Individual Income Tax Law and State Taxation Administration of The People's Republic of China's Reply on Defining the Scope of Exemption from Individual Income Tax on Disabled Persons' Income (Guo Shui Han [1999] No.329) have clarified the scope of exemption from individual income tax on disabled persons' income: with the approval of the provincial people's government, the labor income of disabled persons (wages and salaries; Income from the production and operation of individual industrial and commercial households; Income from contracted operation and leased operation of enterprises and institutions;
Income from labor remuneration; Income from remuneration; Income from royalties), personal income tax may be reduced.
Article 8 of the Provisional Regulations on Farmland Occupation Tax stipulates that if it is really difficult for revolutionary disabled soldiers to pay taxes on newly-built houses within the prescribed land use standards, the taxpayer may apply, and the farmland occupation tax may be reduced or exempted after being audited by the local township (town) people's government and approved by the people's government at the county level.