The preferential policies for disabled people to apply for business licenses include: the state exempts disabled people who are engaged in self-employment from administrative fees. The relevant departments shall give priority to the issuance of business licenses to disabled people who apply for self-employment. Tax incentives shall be given to disabled persons engaged in self-employment according to law.

The tax benefits are as follows:

1. Labor services provided by individuals with disabilities are exempt from business tax;

2, the income of disabled people's labor services, by the taxpayer to apply, reported to the Municipal Local Taxation Bureau for approval, temporarily exempt from personal income tax;

3. For welfare factories organized by civil affairs departments and social welfare production units that have not been transferred to sub-district offices halfway, if the "four disabled" personnel account for more than 35% (including 35%) of the total number of production personnel, income tax will be temporarily exempted. Where the placement of "four disabled" personnel accounts for more than 10% of the total number of production personnel and does not reach 35%, the income tax will be levied by half;

4. For the welfare factory land held by the civil affairs department, the land use tax will be temporarily exempted if the factory resettles the disabled and accounts for more than 35% (including 35%) of the total number of production personnel;

The fee waiver is as follows:

1. All disabled people are engaged in handicrafts, commerce, service industry, repair industry, etc. In a small scale, the registration fee, individual association fee and management fee will be halved according to the regulations. If a helper is hired on a large scale, the management fee shall be charged at 90% of the approved standard, and the association fee shall be charged appropriately;

2, verified by the relevant departments, it is indeed a family with special difficulties for the disabled to engage in business activities, after the approval of our bureau, can be exempted from registration fees, membership fees and management fees;

3, wholly-owned enterprises, partnerships, employment arrangements for the disabled reached more than 30%, according to the welfare enterprises, according to the provisions of the management fee approved by 70% of the standard charge;

4. If a disabled person leads a wholly-owned enterprise or partnership enterprise, the registration fee shall be halved;

5. Any disabled person who engages in renting books, electronic games, dance halls, billiards, videos and DVDs will be exempted from management fees on a small scale. Large, disabled employment of more than 30% including 30%, management fees according to the standard of 50% approved.

To sum up, the administrative department for industry and commerce should give priority to the issuance of business licenses for disabled people who apply for self-employment. For disabled people with operational difficulties, individual industrial and commercial households are exempt from management fees, market management fees and annual inspection fees, and provide convenience in venues, stalls and booths; According to the relevant regulations, the disabled who are engaged in self-employment will be exempted from administrative fees such as management, registration and license within 3 years 13.

Legal basis:

Article 36 of the Law of the People's Republic of China on the Protection of Disabled Persons

The state gives tax incentives to employers who arrange employment for disabled people to reach or exceed the prescribed proportion or centrally arrange employment for disabled people, and disabled people engage in self-employment according to law, and gives support in production, management, technology, capital, materials and venues. The state exempts disabled persons engaged in self-employment from administrative fees.

The local people's governments at or above the county level and their relevant departments shall determine the products and projects suitable for the production and operation of the disabled, give priority to the production or operation of welfare units for the disabled, and determine that some products are exclusively produced by them according to the production characteristics of welfare units for the disabled.

Government procurement, under the same conditions, should give priority to the purchase of products or services of welfare units for the disabled.

Local people's governments at all levels should develop public welfare posts suitable for the employment of disabled people.

The relevant departments shall give priority to the issuance of business licenses to disabled people who apply for self-employment.

For rural disabled people engaged in all kinds of productive labor, relevant departments should give help in production services, technical guidance, agricultural materials supply, purchase and sale of agricultural and sideline products and credit.