What tax benefits can disabled people enjoy
At present, China's preferential tax policies for the disabled mainly include the following:
The following items shall be exempted from value-added tax or preferential treatment: articles directly imported by organizations of disabled persons for the use of disabled persons; artificial limbs, wheelchairs and straighteners for the use of disabled persons; processing, repair and repair services provided by individuals of disabled persons.
Welfare enterprises run by civil affairs departments, streets and townships account for more than 35% of the enterprise's production personnel who are resettled with "four disabled" (blind, deaf, dumb and physically disabled). They have a sound management system, have established "four tables and one volume", have legal and effective social welfare enterprise certificates, and can enjoy preferential VAT policies. However, civil welfare enterprises engaged in commodity wholesale and retail cannot enjoy it.
The proportion of the "four disabled" personnel is different, and the degree of preference they enjoy is different: if the "four disabled" personnel account for more than 50% of the total number of production personnel of the enterprise, the enterprise shall first collect and then return the taxable value-added tax goods, that is, the enterprise shall pay first, and then return all of them after the examination and approval of the tax authorities. If the proportion of the "four disabled" personnel accounts for 35% - 50% of the enterprise's production personnel, if the enterprise has a loss, it can return part or all of the collected value-added tax, and the specific proportion is limited to no loss.
Sales Tax. The disabled use their own skills to provide services for the society free of business tax.
Urban maintenance and construction tax. Urban maintenance and construction tax is attached with value-added tax, consumption tax and business tax. Therefore, if the value-added tax, consumption tax and business tax are exempted, the urban maintenance and construction tax is also exempted.
corporate income tax. For social welfare factories run by civil affairs departments and social welfare production units run by sub district offices that are not transferred in the middle of the process, the enterprise income tax will be exempted temporarily if the number of people who are resettled with "four disabled" accounts for more than 35% of the total number of production personnel. If the proportion of the "four disabled" persons in the total number of production personnel exceeds 10% but does not reach 35%, the enterprise income tax shall be reduced by half.
individual income tax. With the approval of the people's governments of provinces, autonomous regions and municipalities directly under the central government, the income of disabled persons may be reduced in individual income tax.
Urban land use tax. Land for welfare factories where a certain proportion of disabled people are resettled is held by the Civil Affairs Department, and the land use tax in cities and towns is exempted.
Vehicle and vessel use tax. Special vehicles for the disabled are exempt from vehicle and vessel use tax.