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Kneeling for tax law experts ~ on the tax payment of catering enterprises run by disabled people

The preferential tax policies that disabled people can enjoy are mainly business tax and personal income tax: According to the Provisional Regulations of the People's Republic of China on Business Tax, personal services provided by disabled people are exempt from business tax. The personal services provided by the disabled here refer to the services provided by the disabled themselves for the society. The Individual Income Tax Law of the People's Republic of China stipulates that personal income tax may be reduced if the income of the disabled, the elderly and the martyrs is labor income. Our city has formulated different reduction rates according to the disability grade standards of disabled people, and the individual income tax is not reduced for disabled people who do not reach the prescribed disability grade. The specific standards are determined by counties (cities).