At present, China's preferential tax policies for the disabled mainly include the following contents: the following items are exempted from value-added tax or given preferential treatment: articles for the disabled directly imported by disabled organizations; Prosthetics, wheelchairs and orthotics for the disabled; Processing, repair and replacement services provided by the disabled. Welfare enterprises run by civil affairs departments, streets and towns account for more than 35% of the production staff according to the proportion of "four disabilities" (referring to blindness, deafness, dumb and physical disability), have a sound management system, have established "four forms and one book", and can enjoy preferential value-added tax policies with valid social welfare enterprise certificates. However, private welfare enterprises engaged in commodity wholesale and retail cannot enjoy it. Different proportion of the "four disabled" employees will enjoy different degrees of preferential treatment: if the "four disabled" employees account for more than 50% of the total number of production personnel in the enterprise, the VAT taxable goods produced by them will be collected first and then returned, that is, the enterprise will pay them first and return them all after being audited by the tax authorities. "Four disabled" personnel account for 35% ~ 50% of the production staff of the enterprise, and if the enterprise suffers losses, it may be given a partial or full refund of the value-added tax already collected, and the specific proportion shall be subject to no loss. Business tax. Services provided by disabled people to the society by using their own skills shall be exempted from business tax. Urban maintenance and construction tax. Urban maintenance and construction tax is an additional tax for value-added tax, consumption tax and business tax. Therefore, those who are exempt from value-added tax, consumption tax and business tax are exempt from urban maintenance and construction tax. Enterprise income tax. For social welfare factories run by civil affairs departments and social welfare production units that have not been transferred to sub-district offices halfway, if the "four disabled" personnel account for more than 35% of the total number of production personnel, enterprise income tax will be temporarily exempted. Where the placement of "four disabled" personnel accounts for more than 10% of the total number of production personnel, but it does not reach 35%, the enterprise income tax will be levied by half. Personal income tax. With the approval of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, individual income tax may be reduced. Urban land use tax. The civil affairs department shall be exempted from urban land use tax if it holds a certain proportion of land for welfare factories for the disabled. Vehicle and vessel use tax. Special vehicles for the disabled are exempt from vehicle and vessel use tax.

Legal objectivity:

Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.