Tax incentives?
(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.
(5) If it is really difficult for disabled revolutionary servicemen to pay taxes on newly-built houses within the prescribed land use standards, taxpayers may apply for reduction or exemption of farmland occupation tax upon examination by the local township (town) people's government and approval by the people's government at the county level.
(6) Vehicle and vessel use tax Special vehicles for the disabled are exempt from vehicle and vessel use tax.
Reduce the cost?
(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 proved that disabled people with particularly difficult families are engaged in business activities, and they can be exempted from registration fees, membership fees and management fees after being approved by our bureau. ?
(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. ?
(five) disabled people engaged in books, electronic games, karaoke, billiards, video and DVD rental business. , free of management fees on a small scale. Large scale (hired helpers), with more than 30% (including 30%) disabled employees, the management fee will be charged at 50% of the approved standard.
In addition, local governments have various preferential policies to help disabled people start businesses. Please consult the local Disabled Persons' Federation for details.