(1) For social welfare production units that are organized by the civil affairs department and are not handed over in the middle of the street office, where the "four disabled" personnel account for more than 35% of the total number of production personnel, income tax is temporarily exempted. Where the placement of "four disabled" personnel accounts for more than 10% of the total number of production personnel, and does not reach 35%, the income tax will be levied by half.
(2) The scope of "four disabilities" enjoying preferential tax policies includes blindness, deafness, dumb and physical disability. Persons with "mental retardation" and "amblyopia" also belong to the scope of placing "four disabled" personnel, but these personnel must have the ability to work and be able to take up their posts.
(3) Welfare production enterprises enjoying preferential tax policies must meet the following conditions:
(1) Having the entrepreneurial conditions stipulated by the state;
(2) the placement of "four disabled" personnel to reach the prescribed proportion;
(3) The production and operation projects conform to the national industrial policy and are suitable for disabled people to engage in productive labor or operation;
(4) Every disabled worker has a suitable position;
⑤ Necessary safe production conditions and labor protection measures suitable for the physiological conditions of the disabled;
⑥ There is a strict and perfect management system, and "four tables and one book" (basic information table of enterprises, work arrangement table of disabled employees, payroll table of enterprise employees, profit and tax distribution and use report, and list of disabled employees) has been established.