First, strengthen the protection and support for the education of the disabled.
1, which is the investment of guarantee fund. The funds needed for the education of the disabled are included in the government budget at the corresponding level, and the employment security fund for the disabled can be used for the implementation of vocational education in special education schools according to regulations.
2. Strengthen the construction of special education schools. In accordance with the relevant provisions of the state, the government provides special education schools with necessary instruments and equipment such as education and teaching, rehabilitation assessment and rehabilitation training for the disabled.
3. It is a fee reduction. According to the relevant regulations of the state, the school reduces tuition fees and other fees for disabled students with financial difficulties, and gives priority to subsidies.
The second-level disability certificate can enjoy the full minimum living allowance of 20% of the unapproved family income, about 5,000 yuan per year; You can apply for a free bus pass; You can enjoy the subsidy for your children or your own college or technical secondary school, and each person is about 800 yuan every year; Can enjoy medical assistance for serious illness;
Second, preferential policies.
1, disabled families install telephones, cable TV lines, water meters, gas, etc. The installation unit shall reduce the initial installation fee, installation fee and gas pipe network construction fee by 30% with its disability certificate.
2. Income obtained by disabled individuals from processing, repairing and replacing services shall be exempted from value-added tax and business tax; Those who independently engage in production and commercial operations, and whose annual taxable income is below 1000 yuan, will be subject to personal income tax by half; If the monthly sales amount is less than 2000 yuan, the value-added tax shall be exempted after being approved by the national tax department with the disability certificate and the certificate of the Disabled Persons' Federation at or above the county level.
3, the disabled with disability certificate for medical treatment, township (town) health centers free of registration fees. Hospitals at or above the county level shall reduce 10% of the bed fee, nursing fee and 20% of the operation fee for the poor and destitute disabled persons with the certificate of the Disabled Persons' Federation at or above the county level, and give priority to registration, payment, laboratory tests and medicine taking.
4. Disabled people can enter museums, cultural centers, parks and other places for free with disability certificates.
5. The school exempts students with disabilities who receive compulsory education from tuition and miscellaneous fees. Ordinary senior middle schools, institutions of higher learning and adult education institutions shall, in accordance with the provisions of the Regulations of the State Council on Education for the Disabled, recruit disabled students who meet the national admission standards. Colleges and universities give priority to disabled students when granting scholarships and grants.
1. Personal income tax can be reduced if the income of the disabled is approved (note: reduction is not exemption, and approval must be applied to the local local tax bureau). (Article 5 of the Individual Income Tax Law of People's Republic of China (PRC))
2. Personal services provided by disabled people are exempt from business tax. (Article 8 of the Provisional Regulations of the People's Republic of China on Business Tax)
3, for the placement of disabled units, the implementation of the tax authorities according to the actual number of disabled people, the quota collection and refund of value-added tax or business tax relief. (Caishui [2007] No.92)
4. The wages actually paid by the unit to the disabled can be deducted according to the facts before the enterprise income tax, and can be deducted according to 100% of the wages actually paid to the disabled. (Caishui [2007] No.92)
5. The state exempts the disabled engaged in self-employment from administrative fees. (Article 36 of the Law of the People's Republic of China on the Protection of Disabled Persons)
3. What are the benefits for disabled people to go to school?
1. Tuition fee remission: Article 51 of the Regulations: Schools that enroll students with disabilities shall, in accordance with the relevant provisions of the state, reduce tuition fees and other fees for students with disabilities who have financial difficulties, and give priority to subsidies in accordance with the state funding policy. The state encourages qualified places to give priority to providing free pre-school education and high school education for disabled students with financial difficulties, and gradually implement free education for disabled students in high school.
2. Living allowance: The regulations in this respect vary greatly from place to place, and each region has its own detailed rules. However, it is generally stipulated that disabled people or their children can apply for a living allowance ranging from several hundred yuan per month according to the difficulty.
For example, Xiamen gives 500 yuan a monthly subsidy to disabled children attending ordinary kindergartens, 1000 yuan per academic year to disabled students in primary schools, junior high schools and senior high schools, 500 yuan a subsidy to children from families with disabilities, and 500 yuan a subsidy to students from special schools. Students in blind schools receive a subsidy of 2000 yuan per student every academic year. College students with disabilities receive a subsidy of 5,000 yuan per academic year, and children from families with difficulties and disabilities receive a subsidy of 2,500 yuan per academic year; Disabled undergraduates receive a subsidy of 6,000 yuan per student per academic year, and children from families with disabilities receive a subsidy of 3,000 yuan per academic year; Disabled graduate students (including masters and doctors) are subsidized by 6000 yuan per student per academic year, and children from disabled families are subsidized by 3000 yuan per student per academic year. Here are some examples:
In Zhejiang Province, the Interim Measures for the Reduction and Exemption of Tuition and Accommodation for Disabled College Students in Zhejiang Province gives subsidies according to the tuition and accommodation fees actually paid by students. Tuition subsidy is up to 20 thousand yuan per person per academic year, and accommodation subsidy is up to 2000 yuan per person per academic year.
For disabled children (local) attending designated preschool education institutions in Changchun, a living allowance of 3,000 yuan per person per year is given to disabled children (up to three consecutive years). Disabled people who are admitted to colleges and universities and have family difficulties are given grants for helping the disabled every year. Among them: 3000 yuan for undergraduate, 2000 yuan for junior college and 0/000 yuan for technical secondary school; For poor disabled children admitted to institutions of higher learning, a one-time subsidy is provided, including 3,000 yuan for undergraduates, 2,000 yuan for specialists and 0/10,000 yuan for technical secondary schools. One-time subsidy for senior high school students 1000 yuan.
The above contents are based on the current relevant laws and regulations in China. What are the preferential policies for disabled people to go to school? Made a detailed introduction.