exempt from taxation

A. objectives

Self-employed disabled persons with "Disabled Persons' Card" and "Business License for Individual Industrial and Commercial Households".

B, relief standards

(1) Exempting individuals with disabilities from business tax for providing services to the society;

(two) the processing, repair and replacement services provided by individuals with disabilities are exempt from value-added tax;

(three) the monthly turnover of less than 5000 yuan (including 5000 yuan), shall be exempted from personal income tax. Personal income tax shall be levied on the part exceeding the above standards according to half of the income;

(four) for the disabled to start a business and hire a few people to help them start a business, the implementation of fixed tax reduction measures. Business tax and personal income tax shall be exempted if the monthly turnover is below 5,000 yuan (including 5,000 yuan). Income exceeding the above standards shall be subject to various taxes as required.

(5) If the disabled bid for individual industrial and commercial households and engage in individual business, the industrial and commercial departments shall be exempted from market management fees and individual industrial and commercial household management fees on the strength of the Disabled Persons' Card and the certificate issued by the district and municipal disabled persons' federations.

PS: Explain that this is the major policy of the country. There are many different local policies in different places, but they must not violate the major policies, and may be more favorable policies.