1. Disabled people should be provided with convenience and care when they take public transport such as buses, trams, subways, ships, ferries, trains and planes; It should be allowed to carry assistive devices necessary for the disabled free of charge;

2. Blind people can take buses, trams, subways and ferries in the city free of charge, and all books and mails for the blind should be delivered free of charge;

3. The people's governments at the county and township levels shall, according to the specific circumstances, reduce the compulsory labor, public welfare fees and other social burdens of rural disabled people. People's governments at all levels should gradually increase other care and help for the disabled.

4. You can enjoy the following preferential tax policies:

Value-added tax and business tax policies for disabled units. For the units that resettle the disabled, the tax authorities shall, according to the actual number of disabled people resettled by the unit, implement the method of VAT refund or business tax reduction.

(1) The specific amount of VAT refund or business tax reduction for each disabled person actually placed shall be determined by the tax authorities at or above the county level according to six times the minimum wage standard approved by the people's government at the provincial level (including autonomous regions, municipalities directly under the Central Government and cities with separate plans) where the unit is located, but the maximum amount shall not exceed 35,000 yuan per person per year.

(2) The competent tax authorities shall refund the VAT on a monthly basis. If the value-added tax paid this month is insufficient, the value-added tax paid last month can be refunded in the balance after deducting the value-added tax refunded this year (referring to the tax year, the same below). If it is still not enough to be returned, it can be carried forward to the next month in this year. The competent local tax authorities shall reduce or exempt business tax on a monthly basis. If the business tax payable this month is insufficient, it can be carried forward to the next month of this year for deduction, but it shall not be refunded from the business tax paid last month.

(3) The above-mentioned preferential VAT policies are only applicable to units that produce and sell goods or provide processing, repair and replacement services, which account for 50% of the total income of VAT business and business tax business, but they are not applicable to the income from the production and sale of consumption tax taxable goods, direct sales of purchased goods (including wholesale and retail goods) and sales of goods processed by entrusted units. The above-mentioned preferential business tax policies are only applicable to units providing services (except advertising) whose income accounts for 50% of the total income of value-added tax business and business tax business, but they are not applicable to the income obtained by the above-mentioned units from providing advertising services and business tax taxable services that are not services. Units shall separately account for the sales income or operating income of the above-mentioned businesses enjoying preferential tax policies and businesses not enjoying preferential tax policies. If it cannot be accounted for separately, it shall not enjoy the preferential policies of value-added tax or business tax stipulated in this notice.

(4) Units that concurrently enjoy the preferential tax policies for value-added tax and business tax stipulated in this Notice may choose to refund the value-added tax or reduce the business tax at their own discretion, and once they choose, they shall not change it within one year.

(5) Where the preferential tax policies for promoting the employment of the disabled are applicable as well as the preferential tax policies for supporting the employment of laid-off and re-employed, demobilized cadres and dependents, the unit may choose to apply the most preferential policies, but it cannot be implemented cumulatively.

(6) The units mentioned in this article refer to enterprises (including sole proprietorship enterprises, partnerships and self-employed households), institutions, social organizations and private non-enterprise units that have passed tax registration.

Second, the enterprise income tax policy for the placement of disabled units

(1) If an enterprise arranges disabled persons, it may add 100% of the wages paid to disabled employees for deduction when calculating the taxable income.

Allow enterprises to calculate and deduct the wages paid to disabled employees according to the facts when prepaying enterprise income tax; At the end of the year, when making annual declaration and final settlement of enterprise income tax, additional deduction shall be calculated in accordance with the provisions of the first paragraph of this article.

(2) The relevant provisions of the Law of the People's Republic of China on the Protection of Disabled Persons shall apply to the scope of disabled persons.

(3) An enterprise enjoying the deduction of 100% of the wages of disabled employees shall meet the following conditions at the same time:

1, sign a labor contract or service agreement with every disabled person who has been placed for 1 year or more, and every disabled person who has been placed has actually worked in the enterprise.

2. Every disabled person who has been placed has paid social insurance such as basic old-age insurance, basic medical insurance, unemployment insurance and industrial injury insurance stipulated by the county people's government where the enterprise is located in full monthly.

3, regularly through banks and other financial institutions to the placement of each disabled person actually pay not less than the minimum wage standard approved by the provincial people's government for the county where the enterprise is located.

4, with the basic facilities for the placement of the disabled.

(IV) The enterprise shall, at the end of the year, submit to the competent tax authorities the relevant materials specified in Article 4 of this Notice, the list of disabled employees who have been placed, and the copies of China People's Disabled Card or China People's Disabled Card (1 grade to grade 8) and other materials required by the competent tax authorities to enjoy the preferential treatment of enterprise income tax plus deduction.

(5) After the final settlement of the enterprise, the competent tax authorities shall verify the deduction of enterprise income tax for the disabled when conducting daily management, tax assessment and tax inspection of the enterprise.

Three. Value-added tax and business tax policies for individual employment of disabled people

(1) According to Item (2) of Article 6 of the Provisional Regulations of the People's Republic of China on Business Tax (the State Council OrderNo. 136) and Article 26 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax ((93) Caifuzi No.40), the services provided by individuals with disabilities to the society are exempted from business tax.

(II) According to Article 3 of the Notice of the Ministry of Finance on Adjusting the VAT Rate of Agricultural Products and Exempting Some Items from VAT in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) ([94] Caishuizi No.004), the processing, repair and replacement services provided by individuals with disabilities are exempted from VAT.

Four. Personal income tax policy for individual employment of disabled people

According to the Notice of Beijing Municipal Finance Bureau and Beijing Local Taxation Bureau on the Reduction of Individual Income Tax on the Income of Disabled Persons, the Elderly and Martyrs-in-Law (No.947 [2006] of J.C. Bank), the following incomes obtained by the civil affairs departments at or above the county level and the Disabled Persons' Federation are entitled to preferential policies for the reduction of individual income tax respectively:

(1) Income from wages and salaries obtained by individuals; Income from labor remuneration; Remuneration income; For the income from royalties, the personal income tax shall be reduced by 50% according to the taxable amount.

(2) The income from the production and operation of individual industrial and commercial households obtained by individuals independently engaged in production and operation shall be calculated at a reduced rate of 100% of the taxable amount.

(3) Individual industrial and commercial households need to hire employees to engage in production and operation, and the proportion of disabled employees exceeds 30%, and personal income tax shall be reduced according to the taxable amount.