(1) Personal services provided by disabled people are exempt from business tax.
(2) The income of the disabled is applied by the taxpayer and reported to the Municipal Local Taxation Bureau for examination and approval, and personal income tax is temporarily exempted.
(three) welfare factories organized by the civil affairs departments and social welfare production units that have not been transferred to the street offices where the "four disabled" personnel are placed, accounting for 35% (including 35%) of the total number of production personnel.
Above, temporarily exempt from income tax. Where the placement of "four disabled" personnel accounts for more than 10% of the total number of production personnel, and does not reach 35%, the income tax will be levied by half.
(4) Land use tax shall be temporarily exempted for welfare factories held by civil affairs departments, where disabled persons account for more than 35% (including 35%) of the total number of production personnel.
Second, fee waiver.
(1) All disabled people are engaged in handicrafts, commerce, service industry, repair industry, etc. In a small scope, the registration fee, individual association fee and management fee will be charged by half. On a larger scale (employment)
Helper), the management fee is charged at 90% of the approved standard, and the association fee is appropriately charged.
(2) after verification, it is proved that 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 being approved by our bureau.
(3) Wholly-owned enterprises and partnerships with more than 30% disabled employees are regarded as welfare enterprises, and management fees are charged at 70% of the approved standards.
(4) If a disabled person leads a wholly-owned enterprise or partnership enterprise, the registration fee shall be halved.
(five) disabled people engaged in books, electronic games, karaoke, billiards, video and DVD rental business. , free of management fees on a small scale. On a larger scale.
Large (hired helpers), more than 30% (including 30%) of disabled employees, management fees are charged at 50% of the approved standards.
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Enthusiastic friends 20 1 1-07-06
The Beijing Municipal Party Committee and Municipal Government have always attached great importance to the cause of the disabled. The Standing Committee of the Municipal Party Committee and the Standing Committee of the Municipal Government have repeatedly studied and solved major issues concerning the disabled, put the cause of the disabled into the agenda and the economic and social development plan of the capital, successively implemented four development plans for the cause of the disabled, and issued a series of policies and regulations to protect the disabled. Every year, the employment and rehabilitation of the disabled are included in the municipal government's practical plan, and the financial input has increased substantially year by year, providing a strong guarantee for the development of the cause of the disabled.
Municipal, district and county governments have set up working committees for the disabled; All cities, districts, counties, towns and villages have established disabled persons' federations, which represent the interests of and serve the disabled and are entrusted by the government to manage the affairs of the disabled; At the same time, the city has also established associations for the disabled in 1993 communities and 2930 administrative villages through democratic direct elections.
On the basis of conscientiously implementing the Law of the People's Republic of China on the Protection of Disabled Persons and other national laws and regulations, the city has successively promulgated the Measures for the Implementation of the Law of the People's Republic of China on the Protection of Disabled Persons in Beijing, the Regulations on the Construction and Management of Barrier-free Facilities in Beijing, the Regulations on Mental Health in Beijing and other local laws and regulations, and the municipal government and relevant functional departments have promulgated 65,433 articles on the living security, rehabilitation and employment of disabled persons.
In 20 10, all disabled people will enjoy rehabilitation services.
In recent years, donations and materials from all walks of life to the disabled have reached about 10 million yuan every year, helping more than 10 million people. The number of volunteers for the disabled in society is constantly expanding, with more than 6.5438+0.5 million volunteers for the disabled.
In recent years, the city has built municipal facilities such as rehabilitation, vocational training and physical exercise for the disabled and a number of comprehensive service facilities for the disabled in districts and counties, with a construction area of 95,000 square meters. There are 23 public special education schools in the city; There are 38 vocational training institutions for the disabled, 20 employment service institutions for the disabled and 9 legal rights protection institutions for the disabled 19.
With the attention of all walks of life, more than 300,000 disabled people have been rehabilitated to varying degrees, and 65,438+10,000 poor disabled people have received rehabilitation assistance. Poor disabled people can receive cataract surgery, hearing and language training, physical disability correction, medication for mental patients and rehabilitation treatment free of charge in agricultural treatment bases. The municipal government proposed to achieve the goal of "rehabilitation services for all" by 20 10.
The proportion of disabled people receiving university education has increased by more than five times.
At present, the enrollment rate of compulsory education for school-age disabled children and adolescents in the city has reached 98.9%, and governments at all levels, the Disabled Persons' Federation and all walks of life have provided 50,000 person-times of schooling subsidies for children and disabled students from poor families to ensure that disabled people do not drop out of school because of family poverty. Compared with 20 years ago, the proportion of disabled people who received high school education increased by 13.9 percentage points, and the proportion of disabled people who received university education increased by more than five times.
At the same time, there are 70,000 disabled people of working age in Beijing, of whom 42,000 are employed in proportion; There are 2 1 10,000 people working in welfare enterprises; More than 7,000 people have achieved self-employment and community employment. 308 health massage institutions for the blind were established, and more than 700 blind people were employed/kloc-0. In recent years, * * * has trained 66,000 disabled people in vocational skills and practical techniques, and 6,543.8+3,000 disabled people have obtained vocational qualification certificates issued by the labor and social security departments, greatly improving their employability.
In addition, the government also plans to speed up the construction of barrier-free environment in cities, build barrier-free facilities for new roads and public buildings, and transform more than 65,438+0,000 barrier-free facilities every year. In 2003, the municipal government invested more than 80 million yuan to replace a new type of environmentally-friendly vehicle for the disabled for10.7 million people with lower limbs, making it more convenient for the disabled to travel and participate in social life.
Actively participate in social life, enthusiastically support and contribute to the Olympic Games.
With lofty sentiments of loving the motherland, life and dedication, the majority of disabled people have made unremitting efforts to improve their ideological and moral, scientific and cultural qualities, actively participated in social life, and made due contributions to the economic and social development of the capital. A number of outstanding disabled people have entered the people's congresses and CPPCC committees at all levels, actively participated in the discussion of state affairs, and played a unique role.
Disabled people widely participate in mass cultural and sports activities. There are more than 100 cultural activities for the disabled in the community, nearly 30% of the disabled regularly participate in national fitness activities, and 30,000 Special Olympics athletes participate in special Olympics activities in the community.
In the past five years, disabled athletes in this city have won 324 gold medals, 220 silver medals and 42 bronze medals 12 in international and domestic disabled sports competitions, breaking the world record12, and a number of disabled sports stars have emerged. Ping Yali, a blind athlete, won the first gold medal in the history of Chinese Paralympic Games at the Seventh Paralympic Games.
In the process of Beijing's bid to host and prepare for the Olympic and Paralympic Games, the majority of disabled people, together with all citizens, enthusiastically supported and participated, reflecting the sense of ownership. The city awarded 10000 Paralympic Stars. They actively promote the Paralympic Games, and strive to become volunteers for the Olympic and Paralympic Games, hoping to make contributions to the Olympic and Paralympic Games.