You should be talking about the fund for the protection of the disabled, not taxes, which are generally collected by the tax bureau.

According to the regulations, enterprises should place a certain proportion of disabled workers. For example, if your company has 100 employees, you may need to place two or three disabled employees in proportion. If you have proof that you have placed them, that is, you have three disabled employees, you can not pay them. If not, you will have to pay an extra copy for each copy you lose.

If the company has only a few twenty or thirty employees, there is generally no need to pay fees.