Legal analysis: According to the law of our country, the preferential policy of residual insurance fund is that the state will exempt the disabled from paying business tax for their independent labor service, and because of the exemption of business tax, the urban maintenance and construction tax will be exempted as well as the business tax. In our country, the civil administration organizations whose employees account for more than 35% of the company's employees, or social welfare companies set up by street offices, will also be exempted from corporate income tax.

Legal basis: Announcement of the Ministry of Finance on Adjusting the Collection Policy of Employment Security Fund for the Disabled III. From 2020 1 month 1 day to 20221February 3 1 day, the employment security fund for the disabled will be reduced by stages. Among them, if the employing unit arranges employment for the disabled to reach 1% or above, but fails to reach the proportion stipulated by the local people's government of the province, autonomous region or municipality directly under the Central Government, it shall pay the employment security fund for the disabled at 50% of the required payment; If the employing unit arranges the employment ratio of the disabled below 1%, it shall pay the employment security fund for the disabled at 90% of the required payment.