Secondary specialized schools, technical schools and institutions of higher learning in this Municipality shall not refuse to accept disabled candidates who meet the admission standards stipulated by the state because of their disabilities. Article 6 Persons with disabilities who are engaged in labor service and self-employed services may have priority in issuing business licenses after being recognized by the local disabled persons' federation. With the approval of the tax authorities, factories can be exempted from business tax and personal income tax, and with the approval of relevant departments, they can be exempted from business administration, health and public security fees. Article 7 Collective or individual medical massage clinics run by blind people with permanent residence in this Municipality shall employ blind people in this Municipality who hold the certificate of masseur confirmed by the Municipal Disabled Persons' Federation as masseurs. In line with this condition, the Municipal Disabled Persons' Federation and the Civil Affairs Bureau will examine and verify, the Municipal Health Bureau will approve the issuance of the practice license of medical institutions, and the Municipal Administration for Industry and Commerce will issue the business license, and all kinds of management fees will be exempted. Article 8 If disabled people start private enterprises and resettle disabled people who account for more than 35% of the total production staff in this city (for disabled people with mobility difficulties, processing and production in industrial treatment stations or workshops attached to enterprises can be counted as resettlement of disabled people, the same below), enterprise income tax will be temporarily exempted. If it exceeds 10% but does not reach 35%, enterprise income tax will be levied by half.
Enterprises that resettle the disabled in this city account for more than 35% of the total production, and their labor and service income (except advertising) is exempt from business tax. Disabled people in this city account for more than 50% of the total number of production personnel, and the products they produce and sell (except those that cannot enjoy preferential treatment as stipulated by the state) can be collected first and then returned, giving care to return all the value-added tax that has been paid. Disabled people in this city account for more than 35% of the total number of production personnel but not 50%. They should pay taxes according to regulations first. If losses occur throughout the year, you can apply for partial or full refund of the paid value-added tax.
Disabled people engaged in aquaculture can be exempted from agricultural tax, township (town) co-ordination fees, volunteer fees, public welfare fees, etc.
The industrial and commercial departments shall give priority to the approval and registration of disabled persons' organizations to set up enterprises to solve the employment of disabled persons, and disabled persons to engage in self-employment and start private enterprises, and give appropriate relaxation to the conditions. For these enterprises engaged in special industries, the competent authorities of the industry should give priority support when examining and approving. Disabled articles and appliances are exempt from value-added tax. Article 9 The civil affairs departments shall give priority to the disabled who are incapacitated, helpless and have no financial resources. In rural areas, the town government shall give priority to the care of five-guarantee households or the nursing home. Article 10 In order to take care of the lives of the disabled, if a disabled person with a secondary degree or above in town marries a foreigner, he may apply to the relevant department, which shall help solve the problem of separation between the two places. Eleventh for the disabled to take passenger cars, planes and ships in this city with the "Disabled Card" to give priority to the purchase of tickets, priority to get on the bus (ship) and wait for the plane and other services. Blind people take local buses to provide free services. Patients with physical disabilities carry necessary auxiliary equipment free of charge. Article 12 Units and individuals that mail books for the blind may be exempted from paying mailing fees. Thirteenth disabled persons as defendants in criminal cases, due to financial difficulties or other special reasons did not entrust a defender, by the municipal legal aid center designated aid lawyers to provide defense.
The municipal legal aid center shall provide legal aid to the disabled who really need legal aid because of other lawsuits, but have difficulty in paying legal fees. Fourteenth disabled people in rural areas (including disabled people in land-expropriated households) are the main labor force of families. If they need to build or expand their houses, they will be given priority in examining and approving building applications. In case of economic difficulties, the registration fee and other related expenses may be reduced or exempted upon the examination of the local disabled persons' federation and the approval of the county or municipal construction committee or the planning and land management department. Fifteenth disabled people in this city can watch movies, videos, sports performances, cultural performances and other activities in cinemas and theaters in this city, and they can buy tickets at half price with the Disabled Persons' Card. Sixteenth disabled people in this city to enter stadiums, Yuanming New Garden, Pearl Paradise and other amusement parks, with the "Disabled Card" to buy tickets at half price, to enter other parks in this city to give free tickets. Disabled people can enter the park by wheelchair. Article 17 Financial institutions apply for loans from industries such as industry, commerce and service industry. Under the same conditions, give priority to loan support.