The people's governments at or above the county level shall arrange not less than 8% of the social welfare funds raised by issuing China welfare lottery every year, which shall be earmarked for rehabilitation, cultural education, skills training, poverty alleviation and other assistance projects for the disabled.
The people's governments at or above the county level shall, every year, draw no less than 8% of the funds from the public welfare fund raised by issuing Chinese sports lottery tickets, which shall be used exclusively for sports for the disabled. Article 4 People's governments at all levels shall incorporate poverty alleviation for disabled people with working ability into poverty alleviation and development plans, and give priority to projects and funds. In the implementation of small town construction, relocation and poverty alleviation projects, priority should be given to the disabled. Fifth people's governments at all levels should effectively bring disabled people into the social security system to ensure their basic livelihood. Where conditions permit, the level of living security for the disabled should be appropriately improved. Article 6 The rural disabled are exempted from agricultural tax, agricultural specialty tax, agricultural surcharge, agricultural specialty tax surcharge or village retention and township overall planning, and are exempted from labor accumulation and compulsory labor. Poor disabled people in rural areas should also be exempted from paying their own land contract fees.
For severely disabled people in rural areas who need nursing in their daily lives, they are exempted from one-person labor accumulation and compulsory labor in their legal support obligations.
Persons with disabilities who have lost their productive labor ability, have no source of income, can't decide their dependents or have no ability to support them, and belong to the non-agricultural population, should be given priority to enter welfare homes or give social relief; Belonging to the agricultural population and meeting the conditions of rural five guarantees, priority should be given to welfare institutions such as nursing homes. Seventh people's governments at the county level and their relevant departments shall, according to local conditions and combined with the characteristics of the disabled, determine a certain number of full-time positions for the disabled in the service industries such as parking lots, newspapers (public telephone kiosks) and public toilets.
Hotels (restaurants, hotels), bathrooms, health care, entertainment, beauty salons and other massage service places, massage or massage departments of social medical institutions, should give priority to professional massage personnel for the blind. Eighth people's governments at all levels and relevant departments should give priority to solving the employment or living security problems of disabled people who won the top three in literary and sports competitions at or above the provincial level. Article 9 Disabled employees and their spouses shall not be laid off.
Units shall give special care to laid-off workers with disabilities to participate in social insurance and seek medical treatment, and the basic living expenses paid to them shall be higher than 20% of other workers' standards. Article 10 Taxable services provided by individuals with disabilities shall be exempted from business tax upon examination and approval by tax authorities at or above the county level.
Individuals with disabilities who directly engage in production and business activities by using their own houses and the open space they use shall be exempted from property tax and land use tax upon examination and approval by the county-level tax authorities.
Income from production and operation, from leasing and contracting, from remuneration for labor services, from remuneration for writing, from trading in technology contracts, from patent transfer and from royalties for the disabled shall be examined and approved by the tax authorities at the county level, and personal income tax shall be reduced. Article 11 The administrative authorities for industry and commerce at or above the county level shall waive the registration fee (except the fee) for disabled persons who apply for self-employment; If the operation is difficult, the market management fee, individual industrial and commercial management fee, printing fee, annual inspection fee and change fee shall be reduced or exempted upon approval.
Persons with disabilities who meet the conditions for providing medical services and apply for individual medical practice shall be given priority in issuing licenses. If there are real economic difficulties during the practice period, with the approval of the county-level health department, the management fee and the health development adjustment fund will be exempted. Twelfth people's governments at or above the county level shall set aside a certain proportion of the financial budget for special education for the disabled every year. For special education schools and special education classes that have been built, priority should be given to ensuring their funds, and with the growth of financial expenditure, increase investment and improve the conditions for running schools; For those who have not built special education schools or started special education classes, the special education funds of not less than 1% shall be listed separately in the education budget every year, which shall be earmarked for running classes and running schools. Special education funds shall be earmarked by the education department at the same level, and the opinions of the Disabled Persons' Federation shall be listened to when using them.
Ordinary senior high schools, secondary specialized schools, technical schools, institutions of higher learning and adult education institutions in the province should enroll disabled candidates who meet the admission standards stipulated by the state, and give appropriate care in the admission conditions. Disabled candidates and disabled students in school can be exempted from physical education, and the average scores of local candidates or students in school in the current year are included in the total test scores.
Persons with disabilities and their children who meet the requirements of compulsory education, where the registered permanent residence is different from the registered permanent residence, shall be enrolled in the nearest place of residence, and the school shall reduce or exempt the relevant expenses according to the economic situation of the students' families.
Give priority to poor disabled students and their children to receive compulsory education, secondary and higher education; Appropriately relax the evaluation conditions for scholarship issuance and the examination conditions for student loans for disabled students.
People's governments at all levels give preferential treatment to disabled students who receive compulsory education, and exempt textbook fees, miscellaneous fees and stationery fees; Give a certain living allowance to poor disabled students who receive compulsory education or special education.
All kinds of training institutions at all levels should actively accept disabled people to participate in vocational and technical training, and reduce training fees for poor disabled people.