Preferential policies and tax incentives for the disabled:
(1) Personal services provided by disabled people are exempt from business tax.
(2) The income of the disabled is applied by the taxpayer and reported to the Municipal Local Taxation Bureau for examination and approval, and personal income tax is temporarily exempted.
(III) 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) Land use tax shall be temporarily exempted for welfare factories held by civil affairs departments, where disabled persons account for more than 35% (including 35%) of the total number of production personnel.
Disability certificate is a legal document to identify the disabled and their categories and grades. At present, China's disability categories are divided into seven categories: visual disability, hearing disability, speech disability, physical disability, intellectual disability, mental disability and multiple disabilities. Anyone who meets the disability standards of the second national sampling survey of disabled people will be issued with a disability certificate.