A. preferential tax policies for the disabled:
1. Provisional Conditions for Business Tax Paragraph 2 of Article 8: Personal services provided by disabled persons shall be exempted from business tax;
2. Paragraph 6 of Article 15 of the Provisional Regulations on Value-added Tax: Goods directly imported by organizations of disabled persons for the exclusive use of disabled persons shall be exempted from value-added tax;
3. Paragraph 1 of Article 5 of the Individual Income Tax Law: Personal income tax may be reduced for the income of disabled, lonely and old people and martyrs;
B. Preferential tax policies for retired (demobilized) soldiers:
1, Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Tax Policy Issues Concerning Self-employment of Demobilized Military Cadres (Caishui [2003] No.26);
1. Demobilized military cadres who engage in self-employment shall be exempted from business tax and personal income tax for three years upon the approval of the competent tax authorities from the date of receiving the tax registration certificate.
Second, in order to find jobs for demobilized military cadres who choose their own jobs, if new enterprises are established and demobilized military cadres who choose their own jobs account for more than 60% (including 60%) of the total number of enterprises, business tax and enterprise income tax shall be exempted within three years upon the approval of the competent tax authorities from the date of receiving the tax registration certificate.
2. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Relevant Preferential Tax Policies for Supporting Self-employment of Retired Soldiers in Cities and Towns (No.93 [2004] of Caishui);
1. Newly established service-oriented enterprises (excluding advertising, sauna, massage, internet cafes and oxygen bars) that absorb the employment of retired soldiers in self-employed towns have reached more than 30% of the total number of employees in the current year, and signed labor contracts with them for more than 1 year. After being identified by the civil affairs departments at or above the county level and audited by the tax authorities, business tax and its additional urban maintenance and construction tax, education surcharge and enterprise income tax will be exempted within three years.
Second, the employment of self-employed retired soldiers in cities and towns is a newly established commercial retail enterprise. If the newly resettled self-employed retired soldiers in cities and towns reach more than 30% of the total number of employees and sign a labor contract with them 1 year or more, they will be exempted from urban maintenance and construction tax, education surcharge and enterprise income tax within three years after being identified by the civil affairs department at or above the county level and audited by the tax authorities.
Third, the General Office of the State Council forwarded the notice of the Ministry of Civil Affairs and other departments on supporting the preferential policies for self-employment of retired soldiers in cities and towns (Guo Ban Fa [2004]10No.), and the self-employed retired soldiers in cities and towns engaged in the following industries can enjoy the following preferential tax policies:
One, engaged in individual business (except construction, entertainment and advertising, sauna, massage, Internet cafes, oxygen bars), from the date of receiving the tax registration certificate, business tax, urban maintenance and construction tax, education surcharge and personal income tax shall be exempted for three years.
B, engaged in the development of barren hills, wasteland, wasteland, water-deficient areas, from the year with income, agricultural tax shall be exempted within 3 years. C, engaged in farming and aquaculture, the personal income tax payable shall be implemented in accordance with the provisions of the state on personal income tax for farming and aquaculture.
D, engaged in agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, poultry, livestock, aquatic animal breeding and disease prevention business, according to the current business tax provisions shall be exempted from business tax.
3. Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Strengthening the Management of Preferential Business Tax Policies for Family Members of Demobilized Military Cadres of Retired Soldiers in Cities and Towns (Caishui [2005] 18) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Policies for Self-employment of Demobilized Military Cadres (Caishui [2003] No.26), Article 3 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting Self-employment Tax Preferential Policies for Retired Soldiers in Cities and Towns (No.93 [2004] of the Ministry of Finance) and Article 2 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Employment Tax Policies for Dependents (No.84 [2000] of the Ministry of Finance) stipulate that retired soldiers in cities and towns and their dependents engaged in self-employment shall be exempted from business tax within three years from the date of receiving the tax registration certificate. Self-employment refers to the self-employment behavior of less than 7 people (including 7 people). Demobilized military cadres, retired soldiers in cities and towns and their dependents are engaged in self-employed businesses with more than 8 people (including 8 people). Regardless of whether their business licenses are marked as individual industrial and commercial households, demobilized military cadres and their dependents enjoy the same preferential business tax policies as newly-established enterprises and retired soldiers in cities and towns in accordance with the provisions of newly-established service enterprises.
The local government may introduce some local policies and regulations to promote the disabled and demobilized soldiers, and you can consult the local tax authorities.