The preferential tax policies for welfare enterprises for disabled people are as follows:

1. The income of disabled people can be reduced from personal income tax upon approval (note: it is a reduction, not an exemption. You must apply for local approved by the local tax bureau).

2. Services provided by individuals with disabilities are exempt from business tax.

3. For units that house disabled people, the tax authorities will implement a method where the tax authorities will collect and refund the value-added tax or reduce the business tax based on the actual number of disabled people placed in the unit.

4. For units that place disabled people, on the basis of actual deductions based on the wages paid to disabled employees, 100% of the wages paid to disabled employees can be deducted in addition to the actual deductions when calculating taxable income. .

5. The state exempts disabled people who are self-employed from administrative fees.

Welfare units for the disabled are as follows:

1. Welfare enterprises: Welfare enterprises for the disabled refer to special enterprises with a welfare nature that centrally arrange employment for the disabled. According to the regulations, a welfare enterprise "is an enterprise registered with the industrial and commercial administration, with employees with disabilities accounting for more than 25% of the total number of employees, and with no less than 10 employees with disabilities."

2. Massage institutions for the blind: Yes In order to give full play to the characteristics of blind people's sensitive touch and concentration, it is a centralized employment unit for disabled people with the purpose of providing employment for blind people. According to regulations, blind massage institutions include blind massage hospitals and clinics registered with the health administrative department in accordance with the law and centralized employment of visually disabled people; and blind health care massage parlors registered with the industrial and commercial administration authorities and centralized employment of visually disabled people. Place.

3. Industrial therapy institution: refers to a unit for the centralized placement of disabled people that integrates employment and rehabilitation, and organizes people with mental and intellectual disabilities to participate in appropriate productive labor and rehabilitation treatment and training, including mental hospitals. There are attached rehabilitation workshops, industrial therapy workshops attached to enterprises, industrial therapy stations organized by grassroots governments and organizations, etc., as well as care service workshops that combine care and employment, and vocational rehabilitation workshops that combine vocational rehabilitation and employment.

To sum up, enterprises must meet relevant conditions to enjoy preferential tax policies, such as the proportion of disabled people occupancy, the nature of benefits, etc. The specific standards are formulated by relevant national departments. While enjoying preferential tax policies, enterprises should also fulfill relevant obligations and responsibilities, such as standardizing operations and complying with tax payments, to promote the healthy development of enterprises.

Legal basis:

Article 8 of the "Provisional Regulations of the People's Republic of China on Business Tax"

The following items are exempt from business tax:

< p>(1) Nurturing services, marriage introductions, and funeral services provided by nurseries, kindergartens, nursing homes, and welfare institutions for the disabled;

(2) Labor services provided by individuals with disabilities;

(3) Medical services provided by hospitals, clinics and other medical institutions;

(4) Educational services provided by schools and other educational institutions, and labor services provided by student work-study programs;

(5) Agricultural mechanical farming, drainage and irrigation, pest control, plant protection, agricultural and animal husbandry insurance and related technical training services, breeding and disease prevention and control of poultry, livestock and aquatic animals;

(6) Memorial Hall, Ticket revenue from cultural activities held by museums, cultural centers, cultural relics protection unit management agencies, art galleries, exhibition halls, calligraphy and painting academies, and libraries, and ticket revenue from cultural and religious activities held by religious sites;

(7) Domestic Insurance products provided by insurance agencies for exported goods. In addition to the provisions of the preceding paragraph, business tax exemption and tax reduction items shall be determined by the State Council.

No region or department may stipulate tax exemption or tax reduction items.