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made for welfare
--exempted from
added tax.
of tax policy.
35% of disabled
enterprises in respect
Welfare enterprises employing Fore than
employees out of the total number of workers will be
profits tax. Those enterprises employing
more than 50% of disabled employees out of the total number
of workers will be exempted from products tax or value
Moreover, support is also lent to welfare
enterprises in such aspects as production, operation,
technology, capital, supplies and working space. Thirdly,
with respect to working conditions, products most suitable
for production by disabled persons are chosen; posting is
arranged according to one's ability; efforts are made to
design and install production facilities suitable for their
use, and the necessary welfare amenities are provided.
At present, over 70% of disabled persons living in
the cities who have a certain ability to work are under
employment. In some cities, the employment rate even
Giving employment to disabled persons not
exceeds 90%.
only improves their standard of living, spiritual
well-being and their social status, but also releases their
family nembers of their burden and enhances social
stability. This Chinese characterised method of solving
the problem of disabled persons has received the attention
and favourable
society.
comments from various sectors of
the