(1) Labor services provided by individuals with disabilities are exempted from business tax.

(2) The income of disabled persons is temporarily exempted from personal income tax upon application by the taxpayer and approval by the municipal local tax bureau.

(3) For welfare factories organized by the civil affairs department and social welfare production units in the streets, where the placement of persons with "four disabilities" accounts for 35% or more of the total number of production staff, the income tax is temporarily exempted. Where the proportion of "four-disabled" persons to the total number of production personnel exceeds 10% but does not reach 35%, the income tax shall be reduced by half.

(4) The land use tax for welfare factories organized by the civil affairs department shall be temporarily exempted if the proportion of disabled persons to the total number of production workers is 35% or more.

II. Reduction and Exemption of Fees and Charges

(1) Where persons with disabilities are engaged in handicrafts, commerce, services, repairs, etc., on a small scale, the registration fee, individual association fee and management fee are reduced by half. In the case of larger-scale businesses (where helpers are employed), the management fee is charged at 90% of the approved standard, and the individual association fee is charged appropriately.

(2) If it is verified that a disabled person from a particularly difficult family is engaged in business activities, each office may be exempted from the registration fee, membership fee and management fee after applying to the bureau for approval.

(3) Sole proprietorships and partnerships with 30% or more employed persons with disabilities are treated as welfare enterprises, and management fees are charged at 70% of the approved rate.

(4) If a disabled person leads a sole proprietorship or partnership, the registration fee is reduced by half.

(5) Where persons with disabilities are engaged in the operation of books, electronic games, dance halls (karaoke), billiards, video recording, and rental of video discs on a small scale, the management fee is waived. If the scale of the business is large (hiring helpers) and more than 30% (including 30%) of the persons with disabilities are employed, the management fee will be charged at 50% of the approved standard.

Three, the disabled how to apply for legal help or legal aid

Disabled people encounter infringement or civil disputes, the need to the people's court, really need legal aid or legal help, you can apply directly to the local legal aid center for legal aid, can also be designated to the legal rights of disabled people's legal authority to apply for legal aid or legal help, but also can be entrusted to lawyers' offices or legal services. They may also entrust lawyers' offices or legal service offices to handle the relevant matters. The application process is shown in the chart above.

If the person concerned is dissatisfied with the decision of the court of first instance and needs to appeal, he or she may also apply for assistance from the legal aid organization at the same level as the court of second instance, or from the legal aid organization for persons with disabilities, with the same specific procedures.

Four, organs, organizations, enterprises, institutions must be proportionally arranged for the employment of persons with disabilities

According to the "Henan Province, the Law on the Protection of Persons with Disabilities" Implementation Measures, "Henan Province, proportionally arranged for the employment of persons with disabilities" (Provincial Government [1997] Decree No. 37) stipulates that: the province's administrative area of organs, organizations, enterprises, institutions, should be not less than 1.5 percent of the total number of employees in service, and the proportion of employees with disabilities is not less than 1.5 percent of the total number of employees in service. The ratio of 1.5% of the total number of employees in the unit should be arranged for the employment of the disabled, and the units that have not reached the ratio for the time being must pay the disabled employment security deposit to the disabled labor and employment service agency every year.

V. What rights and interests do workers with disabilities have?

The Law on the Protection of Persons with Disabilities stipulates that employers shall not discriminate against persons with disabilities in the recruitment and employment of workers, the evaluation of their titles, labor remuneration, living benefits, and labor insurance, and shall provide workers with disabilities with working conditions and labor protection that are adapted to their characteristics.

The Circular of the Ministry of Labour and Social Security of the China Disabled Persons' Federation on Improving Basic Livelihood Guarantees and Re-employment of Laid-off Disabled Workers (China Disabled Persons' Federation Educational and Employment Zi [1999] No. 87) stipulates that: with the exception of enterprises declared to be shutting down or going bankrupt, enterprises with production tasks, enterprises that have economic layoffs due to difficulties in production and operation, and enterprises undergoing restructuring or reorganization, will not, as a general rule, arrange for laid-off or laid-off workers with disabilities to be employed. (c) Layoffs and redundancies. Units in which persons with disabilities are employed shall encourage and assist them to participate in cultural, artistic, sporting and other useful activities organized by the relevant authorities, and their participation in training, competitions and performances shall be regarded as attendance.

VI. What preferential measures does the State provide for the re-employment of laid-off workers with disabilities?

When laid-off disabled workers seek self-employment or organize themselves voluntarily for employment, service agencies for the disabled should assist their enterprises to help them choose projects and arrange for training, and the departments of industry and commerce, taxation and other departments, as well as the streets and communities, should provide services in terms of obtaining business licenses, tax exemptions and fee reductions, implementing business venues, and raising funds.

The re-employment centers provide information on job requirements for laid-off disabled workers entering the centers, and make use of existing funds, technical venues, and equipment to carry out targeted training for changing jobs and jobs. For those who have received a certificate for participating in the training, the employment agency is required to provide three job referrals within six months.

Any unit that fails to arrange for the employment of persons with disabilities to reach the required 1.5 per cent ratio shall first arrange for laid-off workers with disabilities when recruiting personnel, and party and government organs and institutions shall give priority to laid-off workers with disabilities in the workplace staffing required by them if there are positions suitable for persons with disabilities.

VII. What measures does the State have for the practice of health care and medical massage by the blind?

Local governments at all levels and relevant departments to support blind massage personnel to open individual, private and other forms of massage institutions, and to encourage social forces to set up blind massage institutions, blind massage personnel employment arrangements. Social medical institutions, massage, massage departments and massage business of hotels, bathrooms, health care and recreational institutions should be given priority to employ the corresponding qualifications of the blind massage personnel.

VIII. What rights do persons with disabilities have to compulsory education

The Law on the Protection of Persons with Disabilities and the Regulations on the Education of Persons with Disabilities stipulate that the State, society, schools and families shall implement compulsory education for children and adolescents with disabilities. The State exempts students with disabilities from tuition fees for compulsory education, and reduces or waives miscellaneous fees according to the actual situation. The State establishes scholarships to help poor students with disabilities attend school. Ordinary elementary school and junior secondary schools must enroll children and adolescents with disabilities who are able to adapt to their school life; families of persons with disabilities should help them to receive education.

IX. How the community solves the living problems of the "three have-nots"

For the disabled who are unable to work, have no fixed dependents, and have no source of livelihood, those with urban household registration shall be adopted by social welfare institutions, or shall be given the minimum subsistence guarantee and relief by their local departments of labor and social security, or by the local departments of civil affairs; those with rural household registration shall be given the minimum subsistence guarantee and relief by their local departments of rural areas. If they are rural residents, their rural grass-roots organizations shall ensure their basic livelihood in the same way as five-guarantee households are provided for.

Ten, urban guaranteed housing