Whether people with disabilities are exempt from state and local taxes when they are self employed20

Tax benefits for persons with disabilities in the national and local taxes:

First, the enterprise. If it is a social welfare enterprise recognized by the provincial-level civil affairs department and the provincial-level taxation department, the civil welfare enterprise that resettles the four disabled persons (blind, deaf, mute, and physical) accounts for more than 50 (including 50) of the enterprise's production, is exempt from VAT; Civil welfare enterprises that place people with four diseases (blind, deaf, mute, and physical) account for more than 35 (including 35) of the enterprise's production are exempt from enterprise income tax.

2) Civil welfare enterprises that resettle more than 35 "four disabled" persons are exempt from enterprise income tax, and those who exceed 10 but do not reach 35 are subject to enterprise income tax by half.

2. Individuals. Processing, repair and repair services provided by individuals with disabilities are exempt from VAT from 1 May 1994.

Summary. It is not a full exemption, and it is a greater preferential amount than ordinary people.

The individual income tax of the disabled persons shall be reduced or exempted within the range of 8,000 yuan per person per year. The above-mentioned comprehensive income and business income obtained by the taxpayer shall be combined to calculate the tax reduction and exemption amount.

It is not a full exemption, and it is a greater preferential amount than ordinary people.

Where persons with disabilities engage in individual business and commerce and which Koto meets the requirements for small and micro enterprises, they may be levied on the basis of tax incentives for small and micro enterprises. In addition, for individual income tax, the labor income obtained by individuals with disabilities shall be reduced by the individual income tax in accordance with the reduction range and time limit stipulated by the people of the province (excluding cities with separate planning). The specific items are as follows:

Income from wages and salaries, income from production and operation of individual industrial and commercial households, income from contracting and leasing of enterprises and institutions, income from remuneration for labor services, income from author's remuneration, and income from royalties.

The notice of the Ministry of Finance and the State Administration of Taxation on the preferential value-added tax policies for promoting the employment of disabled persons (CS 2016 No. 52) stipulates: "1. For units and individual industrial and commercial households (hereinafter referred to as taxpayers) that place disabled persons, the tax authorities shall implement the method of refunding VAT according to the number of people who have been placed by the taxpayer and the number of people who have been resettled with disabled persons.

6. The preferential VAT policy stipulated in Article 1 of this Circular is only applicable to taxpayers whose income from the production and sale of goods, the provision of processing and repairing services, and the provision of services within the scope of the tax items of modern services and living services (excluding cultural, sports and entertainment services) of the VAT reform is only applicable to taxpayers whose income from the direct sale of purchased goods (including wholesale and retail of goods) and the sale of goods entrusted for processing by the above-mentioned taxpayers.

8. Processing, repair and repair services provided by individuals with disabilities are exempt from VAT.

The notice of the Ministry of Finance and the State Administration of Taxation on the preferential value-added tax policies for promoting the employment of disabled persons (Cai Shui 2016 No. 52 Guess Qiao) stipulates: "1. For units and individual industrial and commercial households (hereinafter referred to as taxpayers) that place disabled persons, the tax authorities shall implement the method of levying and refunding VAT according to the number of disabled persons placed by the taxpayers.

6. The preferential VAT policy stipulated in Article 1 of this Circular is only applicable to taxpayers whose income from the production and sale of goods, the provision of processing, repair and repair services, and the provision of services within the scope of the tax items of replacing business tax with value-added tax and living services (excluding cultural, sports and entertainment services) accounts for 50% of the taxpayers' value-added tax revenue, but does not apply to the income obtained by the above-mentioned taxpayers from the direct sale of purchased goods (including wholesale and retail of goods) and the sale of goods entrusted for processing.

8. Processing, source repair, and repair services provided by individuals with disabilities are exempt from VAT.

According to the provisions of the reply of the State Administration of Taxation on the scope of individual income tax exemption for the disabled (Guo Shui Han No. 1999 No. 329), the income of the disabled, orphaned and elderly persons and martyrs who can be exempted from individual income tax with the approval of the provincial people** is limited to labor income, and the specific income items are: income from wages and salaries; income from production and operation of individual industrial and commercial households; income from contracted and leased operations of enterprises and institutions; Income from remuneration for labor services; income from author's remuneration; Royalty income. The income obtained by the disabled individual from the sale of a house is the income from the transfer of property, and is not within the scope of tax exemption.

Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax: (1) For comprehensive income, the progressive tax rate of 3% to 45% of the excess chain is applicable (the tax rate table is attached); 2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached); 3) Income from interest, dividends and bonuses, income from property leases, income from net transfer of property and incidental income shall be subject to a proportional tax rate of 20%.