(1) Personal services provided by disabled people are exempt from business tax.
(2) The income of the disabled is applied by the taxpayer and reported to the Municipal Local Taxation Bureau for examination and approval, and personal income tax is temporarily exempted.
(III) 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) Land use tax shall be temporarily exempted for welfare factories held by civil affairs departments, where disabled persons account for more than 35% (including 35%) of the total number of production personnel.
Second, fee waiver.
(1) All disabled people are engaged in handicrafts, commerce, service industry, repair industry, etc. In a small scope, the registration fee, individual association fee and management fee will be charged by half. 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, it is proved that disabled people with particularly difficult families are engaged in business activities, and they can be exempted from registration fees, membership fees and management fees after being approved by our bureau.
(3) Wholly-owned enterprises and partnerships with more than 30% disabled employees are regarded as welfare enterprises, and management fees are charged at 70% of the approved standards.
(4) If a disabled person leads a wholly-owned enterprise or partnership enterprise, the registration fee shall be halved.
(five) disabled people engaged in books, electronic games, karaoke, billiards, video and DVD rental business. , free of management fees on a small scale. Large scale (hired helpers), with more than 30% (including 30%) disabled employees, the management fee will be charged at 50% of the approved standard.
Three. How do disabled people apply for legal help or legal aid?
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. The specific application process is shown in the above figure.
If a party refuses to accept the judgment of the court of first instance and needs to appeal, he may also apply to the legal aid institution at the same level of the court of second instance and the institution for protecting the legitimate rights and interests of the disabled for assistance. The specific procedure is the same.
Four, institutions must arrange employment for the disabled in proportion.
According to the Measures for Implementing the Law on the Protection of Disabled Persons in Henan Province and the Measures for Proportionally Arranging Employment for Disabled Persons in Henan Province (Decree No.37 of the provincial government [1997]):
Organs, organizations, enterprises and institutions within the administrative region of this province shall arrange employment for the disabled in accordance with the ratio of not less than 1.5% of the total number of employees in this unit. Units that have not reached the proportion for the time being must pay the employment security fund for the disabled to the employment service agencies for the disabled every year.
Verb (abbreviation of verb) is engaged in Internet industry and e-commerce.
Internet can help a large number of disabled people find jobs. On the one hand, it can reduce the inconvenience of physical walking, on the other hand, it can also understand the world.
Sixth, the equal right to participate in the college entrance examination.
On April 28th, 20 17, in order to safeguard the legitimate rights and interests of the disabled and guarantee their equal right to participate in the college entrance examination, the Ministry of Education and the China Disabled Persons' Federation jointly issued the Regulations on the Administration of the National Unified Examination for the Enrollment of Disabled Persons in Colleges and Universities, providing necessary support conditions and reasonable convenience for the disabled to participate in the college entrance examination.
Extended Information 20 15 15 10 In October, the State Council issued the "Opinions on Accelerating the Process of Well-off Society for the Disabled", focusing on ensuring the basic livelihood of the disabled and increasing employment income, and focusing on four aspects of policy measures:
The first is to establish a basic living security mechanism for the disabled. In particular, it is clear to establish a living allowance system for disabled people with difficulties, a nursing allowance system for severely disabled people and a rehabilitation assistance system for disabled children.
The second is to do everything possible to promote the employment and income increase of disabled people and their families. Accelerate the pace of poverty alleviation for disabled people in rural areas, implement various policies and measures to promote the employment of disabled people, and let more disabled people with employment aspirations and ability have stable jobs and incomes.
The third is to strengthen and improve basic public services for the disabled. Expand the supply of basic public services for the disabled, improve their self-development ability, and provide necessary guarantees for their integration and participation in society.
The fourth is to further play the role of social forces and market mechanisms. Vigorously develop charity for the disabled, accelerate the development of service industry for the disabled, increase the government's efforts to purchase services for the disabled, and inject lasting impetus into accelerating the process of well-off for the disabled.
The Supreme People's Procuratorate: Intensify the crackdown on all kinds of criminal offences against the rights and interests of the disabled.
20 15 12.3 is the International Day of Disabled Persons designated by the United Nations. The Supreme People's Procuratorate and China Disabled Persons' Federation issued opinions on earnestly safeguarding the legitimate rights and interests of the disabled in procuratorial work.
The Opinions have intensified the crackdown on all kinds of criminal offences against the rights and interests of disabled people. The "Opinions" clearly require that cases such as forcing mentally handicapped people to work, abducting and selling disabled women and children, organizing disabled people to beg by violence or coercion, organizing begging after intentional injury and disability, organizing, coercing and instigating disabled people to commit criminal activities be severely cracked down according to law.
The full text of the opinion ***24. According to the relevant provisions of the revised three procedural laws, combined with the legal responsibilities of the people's procuratorate and all aspects of handling cases, the relevant procedures for handling disabled cases are specified in detail.
First of all, the opinion clearly stipulates the principles and requirements of the people's procuratorate in handling disabled cases, that is, the policies of the party and the state on the protection of the rights and interests of disabled people should be implemented in strict accordance with the provisions of the law;
Pay attention to caring for and helping the disabled, facilitate their litigation, take effective measures to prevent their rights and interests from being violated, ensure their equal and full participation in litigation activities and social life, and promote their enjoyment and realization of legitimate rights and interests.
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