Second, provide reasonable convenience and priority care.
(4) When persons with disabilities register economic entities such as individual industrial and commercial households, various enterprises and farmers' professional cooperatives, or social organizations such as various social organizations and private non-enterprise units, the relevant departments shall provide reasonable convenience and give priority to the registration procedures.
(5) When the government and streets set up bazaars, set up shops and stalls, build new lottery betting stations, build new postal newspaper retail kiosks and other convenient service outlets, they should reserve no less than 10% space for the disabled, and appropriately reduce booth fees and rental fees. Where conditions permit, storefronts should be provided free of charge.
Third, the implementation of tax incentives and fee reductions.
(6) Services provided by the disabled to the society by themselves shall be exempted from value-added tax in accordance with the relevant provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [2016] No.36); The processing, repair and replacement services provided by individuals with disabilities shall be exempted from value-added tax in accordance with the relevant provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Preferential Policies for Promoting the Employment of Disabled Persons (Cai Shui [2016] No.52). Enterprises that are employed or founded by individuals with disabilities can enjoy preferential policies for value-added tax according to regulations.
(7) If the annual taxable income of enterprises founded by disabled people is less than 500,000 yuan (including 500,000 yuan) and meets the requirements of small-scale low-profit enterprises, according to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Expanding the Scope of Preferential Policies for Small-scale Low-profit Enterprises (Cai Shui [2017] No.43), its income will be included in the taxable income at a reduced rate of 50%.
(8) Individual income tax shall be reduced in accordance with the relevant provisions of the Individual Income Tax Law of People's Republic of China (PRC) and the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, and in accordance with the reduction range and period stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
(9) Persons with disabilities who are self-employed and start their own businesses shall be exempted from management fees, registration fees, license fees and other related administrative fees and business fees with compulsory monopoly nature in accordance with relevant regulations; With the consent of trade associations and chambers of commerce, the fees for services such as membership fees shall be appropriately reduced or exempted. If the production and operation are difficult, you can apply for reducing the deposit ratio of housing provident fund or delaying payment according to law, and then increase the deposit ratio or repay it after the benefits improve.
(ten) the electricity, water, gas and heat used by the disabled in the public welfare and welfare business premises registered as private non-enterprise units in the civil affairs department shall be charged according to the civil affairs standards.
Extended data:
Four. Provide financial support and subsidies.
(11) Individuals with disabilities apply for business guarantee loans and subsidized loans for rehabilitation and poverty alleviation, and the subsidized part is subsidized in accordance with the Notice of the Ministry of Finance on Printing and Distributing the Measures for the Administration of Special Funds for Development in inclusive finance (Caizong [2065438+06] No.85). If the lease of business premises, start-up capital, purchase of facilities and equipment for self-employment and flexible employment of disabled persons meet the prescribed conditions, all localities can give subsidies and interest subsidies for small loans.
Poverty-stricken persons with disabilities can apply for poverty alleviation micro-credit. Specific discount standards shall be implemented with reference to local discount management measures. Government-supported financing guarantee institutions and re-guarantee institutions should increase financing services for disabled people to start their own businesses. Conditional areas can raise funds through multiple channels and set up a risk compensation fund for small loans for the disabled. After a comprehensive evaluation of entrepreneurs with disabilities with good credit, the counter-guarantee can be cancelled.
(12) If the disabled start small and micro enterprises or engage in self-employment for the first time, and the established enterprises or individual industrial and commercial households have been operating normally for more than 1 year since the date of industrial and commercial registration, local governments are encouraged to carry out one-time subsidy pilot projects.
(thirteen) meet the employment difficulties of disabled people to achieve flexible employment, enjoy social insurance subsidies in accordance with the provisions, from the employment subsidy funds.
(fourteen) the disabled who enjoy the urban and rural subsistence allowances start their own businesses for the first time shall deduct the necessary employment costs when calculating the family income, and encourage the disabled to increase their employment income and get rid of poverty through their own efforts.
(fifteen) graduates of special education colleges, disabled colleges (including technician colleges) and poor disabled family colleges (including technician colleges) are required to enjoy job-seeking and entrepreneurship subsidies.
(16) If an employer recruits disabled persons of working age and actually pays social insurance for disabled employees, it may apply for social security subsidies for those with employment difficulties in accordance with regulations.
China Disabled Persons' Federation-Opinions on Supporting Self-employment and Entrepreneurship of Disabled Persons