I. Tax incentives for the disabled:
1. Labor services provided by individuals with disabilities are exempt from business tax.
2, the income of the disabled, 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. Land use tax shall be temporarily exempted for welfare factories where disabled people account for more than 35% (including 35%) of the total number of production personnel organized by the civil affairs department.
Second, the fee waiver:
1. All disabled people are engaged in handicrafts, commerce, service industry, repair industry, etc. In a small scope, the registration fee, individual association fee and management fee will be charged by half. Large-scale (hiring helpers), the management fee is charged at 90% of the approved standard, and the association fee is appropriately charged.
2, after verification, it is really difficult for disabled families to engage in business activities, with the approval of our bureau, can be exempted from registration fees, membership fees and management fees.
3. Wholly-owned enterprises and partnerships with more than 30% disabled employees are regarded as welfare enterprises, and management fees are charged at 70% of the approved standards.
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 books, video games, karaoke, billiards, video tapes and DVD rentals. On a small scale, management fees will be exempted. Large scale (hired helpers), with more than 30% (including 30%) disabled employees, the management fee will be charged at 50% of the approved standard.
Three. National preferential measures for reemployment of laid-off disabled workers;
Laid-off disabled workers are self-employed or voluntarily organized for employment. Service institutions for the disabled should assist enterprises in selecting projects and arranging training. Industry and commerce, taxation and other departments, streets and communities provide services in handling business licenses, reducing taxes and fees, implementing business premises and raising funds.
Re-employment center provides job demand information for laid-off disabled workers who enter the center, and uses existing funds, technical venues and equipment to carry out targeted job-transfer and job-transfer training. Participate in the training and obtain the certificate, and the employment agency shall provide three job introductions within six months.
If the employment rate of disabled people is not up to 1.5%, priority should be given to laid-off workers with disabilities when recruiting personnel, and priority should be given to the workers needed by party and government organs and institutions who have jobs suitable for disabled people.
Legal basis: Article 9 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Vehicle Purchase Tax.
The reduction or exemption of vehicle purchase tax shall be implemented in accordance with the following provisions:
(1) Vehicles used by foreign embassies, consulates, international organizations and their diplomats in China are exempt from tax;
(two) the China People's Liberation Army and the Chinese People's Armed Police Force included in the military weapons and equipment ordering plan of the vehicle tax exemption;
(3) Non-transport vehicles with fixed devices are exempt from tax;
(four) there are other circumstances in which the State Council stipulates tax exemption or tax reduction, and tax exemption or tax reduction according to regulations.
Article 12
Taxpayers who purchase taxable vehicles shall declare and pay taxes to the competent tax authorities in the place where the vehicles are registered; The purchase of taxable vehicles that do not need to go through vehicle registration procedures shall be reported and paid to the competent tax authorities where the taxpayer is located.