The tax benefits are as follows:
1. Labor services provided by individuals with disabilities are exempt from business tax.
2. Income from labor services and capital of disabled persons shall be applied by taxpayers and reported to the Municipal Local Taxation Bureau for examination and approval, and personal income tax shall be temporarily exempted.
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. For the welfare factory land held by the civil affairs department, the land use tax shall be temporarily exempted if the factory resettles the disabled people and accounts for more than 35% (including 35%) of the total number of production personnel.
The fee waiver is as follows:
1. All disabled people are engaged in handicrafts, commerce, service industry, repair industry, etc. In a small scale, the registration fee, individual association fee and management fee will be halved according to the regulations. 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 by the relevant departments, it is indeed a family with special difficulties for the disabled to engage in business activities, each time after the approval of our bureau, can be exempted from registration fees, membership fees and management fees.
3, wholly-owned enterprises, partnerships, employment arrangements for the disabled reached more than 30%, according to the welfare enterprises, according to the provisions of the management fee approved by 70% of the standard charge.
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 renting books, electronic games, dance halls, billiards, videos and DVDs will be exempted from management fees on a small scale. Large-scale, disabled employment of more than 30% (including 30%), management fees according to the standard of 50% approved.
Extended data
Disabled people need to bring a lawsuit to the people's court when they encounter infringement or civil disputes. If legal aid or legal help is really needed, you can apply for legal aid directly to the local legal aid center, or you can apply for legal aid or legal help to the designated legal rights protection institution for the disabled, or entrust a law firm or legal service office to handle related matters.
According to the Measures for Implementing the Law on the Protection of Disabled Persons in Henan Province and the Measures for Arranging Disabled Persons' Employment in Proportion in Henan Province (Decree No.37 of the provincial government [1997]), all organs, organizations, enterprises and institutions within the administrative area of this province arrange disabled persons' employment at a ratio of not less than 65,438+0.5% of the total number of employees in their own units, and the units that have not reached the ratio for the time being,
References:
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