The relevant laws and regulations concerning the disabled are as follows:
1. Article 45 of Chapter 2 of the Constitution of the People's Republic of China: "The state and society help to arrange the work, life and education of blind, deaf, dumb and other disabled citizens.
2. Articles 21 to 29 of the Law of the People's Republic of China on the Protection of Disabled Persons: "The state guarantees the disabled people's equal right to receive education ... The relevant government departments shall organize and support the research and application of Braille and sign language, the compilation and publication of special education textbooks, and the development, production and supply of teaching tools and other auxiliary supplies for special education."
3. Articles 9 and 38 of the Education Law of the People's Republic of China: "Chinese people and citizens of the People's Republic of China have the obligation to receive education. Citizens, regardless of nationality, race, sex, occupation, property status, religious beliefs, etc., enjoy equal opportunities for education according to law.
4. Articles 7, 15 and 32 of the Vocational Education Law of the People's Republic of China: "... the state takes measures to support the development of vocational education for the disabled." "In addition to the implementation of vocational education for the disabled by educational institutions for the disabled, vocational schools and vocational training institutions at all levels and their educational institutions shall accept students with disabilities in accordance with relevant state regulations."
"Vocational schools and vocational training institutions can appropriately charge tuition fees for students who receive education and vocational training from secondary and higher vocational schools, and students with financial difficulties and disabled students should be exempted as appropriate".
5. In the Compulsory Education Law of the People's Republic of China, there are five special education places. For details, please refer to Article 9 in the education part of this book.
Extended information:
National preferential policies for the disabled
I. Tax incentives
(1) Labor services provided by individuals with disabilities are exempt from business tax.
(2) The income of disabled persons shall be applied by the taxpayer and reported to the Municipal Local Taxation Bureau for examination and approval, and personal income tax shall be temporarily exempted.
(3) For welfare factories organized by the civil affairs department and social welfare production units that are not transferred from the neighborhood offices, where the "four disabled" personnel account for more than 35% (including 35%) of the total production personnel, income tax is temporarily exempted. Where the placement of the "four disabled" personnel accounts for more than 1% of the total number of production personnel and does not reach 35%, the income tax will be levied by half.
(4) For the welfare factory land held by the civil affairs department, the land use tax will be temporarily exempted if the disabled persons account for more than 35% (including 35%) of the total number of production personnel.
II. Reduction and exemption of fees
(1) Where the disabled are engaged in handicrafts, commerce, service industry, repair industry, etc. on a small scale, the registration fee, association fee and management fee will be charged by half. Large-scale (hiring helpers), the management fee is charged at 9% according to the approved standard, and the association fee is appropriately charged.
(2) After verification, 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 reporting to the bureau for approval.
(3) Wholly-owned enterprises and partnership enterprises with more than 3% disabled employees shall be treated as welfare enterprises, and the management fee shall be charged at 7% of the approved standard.
(4) If a disabled person leads a wholly-owned enterprise or partnership enterprise, the registration fee will be halved.
(5) Where the disabled are engaged in business such as books, electronic games, karaoke, billiards, video and DVD rental on a small scale, the management fee will be exempted. Large-scale (hired helpers), with more than 3% (including 3%) of disabled employees, the management fee is charged at 5% according to the approved standard.
References: Baidu Encyclopedia-Chinese People * * * and Baidu Encyclopedia-Disabled People's Protection Law of China.