Policies and standards for tax subsidies for the disabled. Processing, repair and replacement services provided by the disabled are exempt from value-added tax; 2. Labor services provided by disabled people are exempt from business tax; 3. The income of disabled people can be reduced or exempted from personal income tax; 4. Personal income tax shall be levied at a temporary reduction of 80% on the income from wages and salaries of individuals with disabilities, the income from production and operation of individual industrial and commercial households, the income from contracted leasing of enterprises and institutions, the income from remuneration for labor services and the income from royalties.

Legal objectivity:

Shanghai Disabled Persons Subsidy Policy 20 18

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Conditions and standards of subsidy objects:

(1) Living allowance for disabled people with difficulties. Persons with disabilities who have registered in this Municipality and hold the second-generation "People's Republic of China (PRC) and China Disabled Persons' Cards" (hereinafter referred to as "Disabled Persons' Cards") issued by this Municipality may apply for living allowance for the disabled with difficulties if they meet the following conditions.

(2) Nursing subsidies for severely disabled people. Persons with household registration in this Municipality, persons with disability certificates issued by this Municipality and with a disability level of Grade I or II, and persons with intellectual disabilities of Grade III may apply for subsidies for the care of severely disabled persons.

(3) Persons with disabilities who meet the application conditions of the above-mentioned "two subsidies" may apply for living allowance for disabled persons with difficulties and nursing allowance for severely disabled persons at the same time.