The Law on the Protection of Disabled Persons stipulates: "Relevant government departments encourage and help disabled people to organize themselves voluntarily or start their own businesses." So, what preferential policies does the government have to help disabled people find jobs?
According to the relevant regulations, the administrative department for industry and commerce gives priority to the disabled who apply for self-employment, and the departments of industry and commerce, health, public security, housing management, labor, urban management and culture. Charge related fees by half, and provide convenience in venues, booths, booths and so on.
Business income obtained by individuals with disabilities engaged in labor services shall be exempted from business tax and personal income tax upon examination and approval by the competent tax authorities. 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. Social burdens such as compulsory labor and public welfare fees will be reduced or exempted for rural disabled people. For all kinds of artificial treatment stations for the disabled, taxes and management fees may be reduced or exempted upon examination and approval by the competent tax authorities.
The employment of the blind is still concentrated in private individuals and organizations engaged in health massage. Hotels, bathrooms, health care and entertainment institutions and other service industries with massage business and massage departments of social medical institutions should give priority to hiring blind massage personnel with massage skills and corresponding qualification certificates.
In addition, the state implements tax relief policies for urban and rural welfare organizations for the disabled and individual workers with disabilities. The national tax department shall be exempted from value-added tax upon approval for the production and sale of artificial limbs, wheelchairs and orthoses for the disabled; The income of disabled industrial and commercial households engaged in other payable value-added tax business shall be levied at the applicable tax rate (levy rate). The local tax authorities may, upon approval, reduce individual income tax on the income from individual businesses of disabled persons; Labor services provided by individuals with disabilities are exempt from business tax. The administrative department for industry and commerce shall, as appropriate, reduce the individual industrial and commercial management fees and membership fees of individual associations for the disabled.
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 with the original and photocopy of People's Republic of China (PRC) Disabled Persons' Certificate, photocopy of business license, tax registration certificate and application for tax reduction or exemption, and shall be exempted after approval.
What are the preferential tax policies for the employment of the disabled?
Yiwu News Network 2005-05-25 08:26:36 Font size: large, medium and small | Print | Close
In the current tax policies and regulations, the preferential tax policies for individuals with disabilities mainly include: those who provide processing, repair and replacement services for individuals with disabilities are exempt from value-added tax; Disabled prostheses, wheelchairs and orthoses (including upper limb orthoses, lower limb orthoses and scoliosis orthoses) are exempt from value-added tax; Exemption from business tax for services provided by the disabled themselves to the society; Income from wages and salaries earned by disabled people, income from production and operation of individual industrial and commercial households, income from contracted operation and leasing operation of enterprises and institutions, income from remuneration for labor services, income from royalties may be reduced according to law. Vehicles specially designed for the convenience of disabled people can be exempted from vehicle and vessel use tax.
At the same time, the state has also formulated preferential tax policies for private welfare enterprises that have placed disabled people in a certain proportion. First, value-added tax: for civil welfare industrial enterprises that have placed blind, deaf, disabled and dumb "four disabled" personnel accounting for more than 50% (including 50%) of the production staff, the value-added tax taxable goods produced by them will be refunded first; For the civil welfare industrial enterprises that have placed more than 35% of the production staff, but not 50% of the "four disabled" personnel, if the VAT taxable goods produced and sold by them suffer losses, the paid VAT can be refunded in part or in full. Civil welfare industrial enterprises belonging to small-scale taxpayers can return the paid taxes at the rate of 6% if they meet the requirements. 2. Business tax: Private welfare enterprises with "four disabilities" accounting for more than 35% (including 35%) of the production staff, and businesses (except advertising) that fall within the scope of business tax, are exempt from business tax. 3. Enterprise income tax: For welfare factories run by civil affairs departments and social welfare production units that have not been transferred from street offices to halfway houses, the income tax will be temporarily exempted if the "four disabled" personnel account for more than 35% of the total production personnel; Where the placement of "four disabled" personnel accounts for more than 10% of the total number of production personnel, and does not reach 35%, the income tax will be levied by half.
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