(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.
Two. Personal income tax policy for individual employment of disabled people
According to Article 5 of the Individual Income Tax Law of People's Republic of China (PRC) (Decree No.44 of the President) and Article 16 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (Decree No.0/42 of the State Council), the individual income tax on the labor income obtained by individuals with disabilities shall be reduced according to the reduction range and period stipulated by the people's government of provinces (excluding cities with separate plans). The specific income items are: income from wages and salaries, income from production and operation of individual industrial and commercial households, income from contracted leasing operation of enterprises and institutions, income from labor remuneration and income from royalties. 1) Scope of application: all industries except advertising, construction and entertainment can use policy tax exemption;
(2) Exempted items: business tax, personal income tax, business administration tax and other related taxes.
(3) Income from services such as labor service, repair and replacement shall be exempted from business tax and value-added tax; If the monthly sales of commercial operation is less than 5,000 yuan, it shall be exempted from value-added tax with the approval of the national tax department.
(four) engaged in self-employed, the administrative department for Industry and Commerce shall reduce the registration fee, market management fee and self-employed management fee; Other relevant government departments should give support to the disabled and reduce the related expenses.
(5) My identity: 1. Disabled revolutionary servicemen (Grade III A); 2. Third-class hero of the PLA (party member); 3. Retired conscripts; 4. Employees with work-related injuries in enterprises (level 8); 5. disabled soldiers (level 7).
(6) I am not very clear about the specific tax exemption items, and everything I know is written on it. Interested parties can consult relevant departments for relevant policies according to their own identity.