There is no special tax exemption policy for disabled soldiers, only individual preferential policies for the disabled or veterans. Those who meet two kinds of preferential policies at the same time can only choose one of them, but not both.

I. Preferential tax policies for the disabled:

1. Provisional Conditions for Business Tax Paragraph 2 of Article 8: Personal services provided by disabled persons shall be exempted from business tax;

2. Paragraph 6 of Article 15 of the Provisional Regulations on Value-added Tax: Goods directly imported by organizations of disabled persons for the exclusive use of disabled persons shall be exempted from value-added tax;

3. Paragraph 1 of Article 5 of the Individual Income Tax Law: Personal income tax may be reduced for the income of disabled, lonely and old people and martyrs;

II. Preferential tax policies for retired (demobilized) soldiers:

1. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Tax Policy Issues Concerning Self-employment of Demobilized Military Cadres (Caishui [2003] No.26): 1. Demobilized military cadres engaged in self-employment shall be exempted from business tax and personal income tax for three years with the approval of the competent tax authorities. Second, in order to find jobs for demobilized military cadres who choose their own jobs, if new enterprises are established and demobilized military cadres who choose their own jobs account for more than 60% (including 60%) of the total number of enterprises, business tax and enterprise income tax shall be exempted within three years upon the approval of the competent tax authorities from the date of receiving the tax registration certificate.

2. Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Tax Preferential Policies for Supporting Self-employment of Retired Soldiers in Cities and Towns (Caishui [2004] No.93): 1. Retired soldiers in cities and towns set up new service enterprises (except advertising, sauna, massage, Internet cafes and oxygen bars) to reach more than 30% of the total number of employees in that year, and sign contracts with them for more than 1 year. Approved by the civil affairs department at or above the county level and audited by the tax department, the business tax and its additional urban maintenance and construction tax, education surcharge and enterprise income tax will be exempted within 3 years. If the number of self-employed ex-soldiers in cities and towns newly resettled by the above-mentioned enterprises in that year is less than 30% of the total number of employees, but the labor contract signed with them exceeds 1 year, the enterprise income tax may be reduced or exempted according to the calculated reduction ratio within three years after the civil affairs department at or above the county level determines and the tax authorities audit. Reduction ratio = (the number of retired soldiers and self-employed workers newly recruited by enterprises in that year ÷ the total number of employees in enterprises × 100% )× 2. Second, the employment of self-employed retired soldiers in cities and towns is a newly established commercial retail enterprise. If the newly resettled self-employed retired soldiers in cities and towns reach more than 30% of the total number of employees and sign a labor contract with them 1 year or more, they will be exempted from urban maintenance and construction tax, education surcharge and enterprise income tax within three years after being identified by the civil affairs department at or above the county level and audited by the tax authorities. If the number of self-employed ex-soldiers in cities and towns newly resettled by the above-mentioned enterprises in that year is less than 30% of the total number of employees, but the labor contract signed with them exceeds 1 year, the enterprise income tax may be reduced or exempted according to the calculated reduction ratio within three years after the civil affairs department at or above the county level determines and the tax authorities audit. Reduction ratio = (the number of self-employed retired soldiers newly recruited by the enterprise in that year ÷ the total number of employees in the enterprise × 100% )× 2. For newly established commercial retail enterprises engaged in commodity retail and wholesale business, those who resettle self-employed retired soldiers in cities and towns and sign labor contracts with them for more than 1 year can enjoy a fixed tax deduction of 2000 yuan per year after being identified by civil affairs departments at or above the county level and audited by tax authorities. If the deduction is insufficient in that year, it can be carried forward to the next year to continue the deduction, but the carry-over period cannot exceed two years. 3. After the Notice of the General Office of the State Council on Forwarding the Opinions of the Ministry of Civil Affairs and Other Departments on Supporting Retired Soldiers in Cities and Towns to Seek Self-employment (Guo Ban Fa [2004]10) is issued, retired soldiers in cities and towns engaged in the following industries can enjoy the following preferential tax policies: 1. Those engaged in self-employment (except for construction, entertainment advertising, sauna, massage, Internet cafes and oxygen bars) can enjoy the following preferential tax policies. B, engaged in the development of barren hills, wasteland, wasteland, water-deficient areas, from the year with income, agricultural tax shall be exempted within 3 years. C, engaged in farming and aquaculture, the personal income tax payable shall be implemented in accordance with the provisions of the state on personal income tax for farming and aquaculture. D, engaged in agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, poultry, livestock, aquatic animal breeding and disease prevention business, according to the current business tax provisions shall be exempted from business tax.

3. Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Strengthening the Management of Preferential Business Tax Policies for Family Members of Demobilized Military Cadres of Retired Soldiers in Cities and Towns (Caishui [2005] 18) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Policies for Self-employment of Demobilized Military Cadres (Caishui [2003] No.26), Article 3 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting Self-employment Tax Preferential Policies for Retired Soldiers in Cities and Towns (No.93 [2004] of the Ministry of Finance) and Article 2 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Employment Tax Policies for Dependents (No.84 [2000] of the Ministry of Finance) stipulate that retired soldiers in cities and towns and their dependents engaged in self-employment shall be exempted from business tax within three years from the date of receiving the tax registration certificate. Self-employment refers to the self-employment behavior of less than 7 people (including 7 people). Demobilized military cadres, retired soldiers in cities and towns and their dependents are engaged in self-employed businesses with more than 8 people (including 8 people). Regardless of whether their business licenses are marked as individual industrial and commercial households, demobilized military cadres and their dependents enjoy the same preferential business tax policies as newly-established enterprises and retired soldiers in cities and towns in accordance with the provisions of newly-established service enterprises.

The local government may introduce some local policies and regulations to promote the disabled and demobilized soldiers, and you can consult the local tax authorities.

You can join the disabled soldier's own website-disabled soldier. Com, learn about disabled soldiers's specific policies and preferential information, and communicate with comrades.