The standard of living allowance for disabled people with difficulties is: 800 yuan per person per year for first-class and second-class disabled people; Three or four disabled people each year in 400 yuan. The nursing subsidy standard for severely disabled persons is 60 yuan per person per month.
Conditional cities and counties (cities, districts) can formulate grading subsidy standards according to the difficulty of disabled people. 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.