What are the preferential policies for employment and entrepreneurship for the disabled?
At present, our country has promulgated a series of preferential tax policies for disabled people to start their own businesses to help them realize their dreams of success. Preferential entrepreneurship policies for disabled people mainly include the following contents:
The following items are exempt from VAT or given preferential treatment:
Articles exclusively for disabled persons are directly imported by organizations of persons with disabilities; prostheses, wheelchairs, and orthotics exclusively for persons with disabilities; and processing, repair, and repair services provided by individuals with disabilities. Welfare enterprises organized by civil affairs departments, subdistricts, and towns, place people with "four disabilities" (referring to blindness, deafness, mute, and physical disabilities) accounting for more than 35% of the enterprise's production personnel. They have a sound management system and have established "four tables and one book". They hold a legal and valid social welfare enterprise certificate and can enjoy preferential value-added tax policies. However, civil welfare enterprises engaged in wholesale and retail of goods cannot enjoy this.
Different proportions of people with "four disabilities" are accommodated, and they enjoy different degrees of preferential treatment:
If the "four disabled" persons account for more than 50% of the total number of production personnel of the enterprise, their production of VAT taxable goods shall adopt the method of collecting first and then refunding, that is, the enterprise shall pay first and then refund all the goods after review by the tax authorities. If the "four disabled" persons account for 35% to 50% of the enterprise's production personnel, if the enterprise suffers a loss, part or all of the value-added tax collected can be refunded, and the specific proportion is limited to no loss.
Tax preferential policies for entrepreneurs with disabilities:
Business tax: The services provided by disabled people using their skills to the society are exempt from business tax.
Urban maintenance and construction tax:Urban maintenance and construction tax is levied together with value-added tax, consumption tax and business tax. Therefore, if value-added tax, consumption tax, and business tax are exempted, urban maintenance and construction tax will also be exempted.
Corporate income tax: Social welfare factories run by civil affairs departments and social welfare production units run by sub-districts that are not transferred halfway, and where people with "four disabilities" account for more than 35% of the total production staff, are temporarily exempt from corporate income tax. If the proportion of persons with "four disabilities" who are placed exceeds 10% but does not reach 35% of the total number of production personnel, the corporate income tax will be halved. Personal income tax: Disabled persons’ income may be reduced from personal income tax with the approval of the people’s governments of provinces, autonomous regions and municipalities directly under the Central Government. Urban land use tax: Welfare factory land used by the civil affairs department to accommodate a certain proportion of disabled people is exempt from urban land use tax. Vehicle and vessel use tax. Specially-made vehicles for disabled people are exempt from vehicle and vessel use tax.