According to the "Announcement of State Taxation Administration of The People's Republic of China on Issuing the Revision" (State Taxation Administration of The People's Republic of China Announcement No.2018 No.23), the information that enterprises enjoy the wage deduction for disabled persons is mainly kept for future reference:

(1) For each disabled person placed, the social insurance certification materials such as basic old-age insurance, basic medical insurance, unemployment insurance and industrial injury insurance stipulated by the people's government of the district and county where the enterprise is located are paid in full monthly;

(2) proof of payment of wages and salaries by non-cash means;

(3) the list of disabled workers and their Disabled Persons' Cards or disabled soldiers Certificates;

(4) Labor contracts or service agreements signed with disabled persons.