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Q：
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What are the preferential policies on value-added tax for disabled welfare institutions?
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A：
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The care services provided by disabled welfare institutions are exempt from value-added tax.
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Q：
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What are the preferential policies on value-added tax that disabled person can enjoy?
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A：
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The services provided by disabled persons to society are exempt from value-added tax.
Processing, repair and maintenance services provided by disabled persons are exempt from value-added tax.
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Q：
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What value-added tax preferential policies can be enjoyed by the enterprises and individual industrial and commercial households that employ disabled persons?
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A：
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For enterprises and individual industrial and commercial households that employ disabled persons, the tax authorities shall implement the method of levying and refunding value-added tax based on the number of disabled persons employed, with a limit.
The specific limit of value-added tax refundable per month for each disabled person employed shall be determined by the tax authorities at or above the county level based on four times the monthly minimum wage standard approved by the people's government of the province (including autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan) where the taxpayer is located (including county-level cities and banners, the same below).
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Q：
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How should personal income tax be calculated for disabled persons?
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A：
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The income of disabled, elderly living alone, and martyrs' families can be subject to personal income tax reduction. The specific range and period shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, and shall be reported to the standing committee of the people's congress at the same level for the record.
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Q：
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What corporate income tax preferential policies can be enjoyed by enterprises that employ disabled persons?
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A：
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For enterprises that employ disabled persons, on the basis of deducting the actual wages paid to disabled employees, an additional deduction of 100% of the wages paid to disabled employees can be made when calculating the taxable income.
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FAQ
