According to the relevant regulations, the administrative department for industry and commerce gives priority to the disabled who apply for self-employment, and the departments of industry and commerce, health, public security, housing management, labor, urban management and culture. Charge related fees by half, and provide convenience in venues, booths, booths and so on.
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. Disabled people engaged in business operations, such as small turnover, did not reach the threshold, shall be exempted from value-added tax. Individuals with disabilities who provide processing, repair and replacement services are exempt from value-added tax. Social burdens such as compulsory labor and public welfare fees will be reduced or exempted for rural disabled people. For all kinds of artificial treatment stations for the disabled, taxes and management fees may be reduced or exempted upon examination and approval by the competent tax authorities.
The employment of the blind is still concentrated in private individuals and organizations engaged in health massage. Hotels, bathrooms, health care and entertainment institutions and other service industries with massage business and massage departments of social medical institutions should give priority to hiring blind massage personnel with massage skills and corresponding qualification certificates.
In addition, the state implements tax relief policies for urban and rural welfare organizations for the disabled and individual workers with disabilities. The national tax department shall be exempted from value-added tax upon approval for the production and sale of artificial limbs, wheelchairs and orthoses for the disabled; The income of disabled industrial and commercial households engaged in other payable value-added tax business shall be levied at the applicable tax rate (levy rate). The local tax authorities may, upon approval, reduce individual income tax on the income from individual businesses of disabled persons; Labor services provided by individuals with disabilities are exempt from business tax. The administrative department for industry and commerce shall, as appropriate, reduce the individual industrial and commercial management fees and membership fees of individual associations for the disabled.
Individual industrial and commercial households with disabilities shall apply directly to the local national tax, local tax and industrial and commercial administrative departments for handling with the original and photocopy of People's Republic of China (PRC) Disabled Persons' Certificate, photocopy of business license, tax registration certificate and application for tax reduction or exemption, and shall be exempted after approval.