Core Viewpoint - The article discusses tax incentives for companies producing specialized products for disabled individuals in China, specifically focusing on the exemption from corporate income tax for eligible enterprises [3][10]. Tax Incentives for Manufacturing Industry - The tax exemption applies to enterprises that produce and assemble specialized products for disabled individuals listed in the "Directory of Specialized Products for Disabled Persons" published by the Ministry of Civil Affairs [3]. - Eligible companies must derive over 60% of their total annual revenue from the sales of these specialized products, excluding export income [5]. - Companies must maintain accurate financial records and be able to provide complete tax documentation to the tax authorities [5]. - At least one qualified technician with a prosthetic or orthotic certification must be employed, and if the workforce exceeds 20, at least one-sixth of the production staff must hold such certifications [5]. - Companies must have dedicated facilities for production and training, with a minimum area of 115 square meters for reception and production rooms [6]. Application Process - Companies can apply for the tax exemption during monthly, quarterly, and annual corporate income tax filings [7]. - Required documentation includes proof of production of specialized products, a list of certified technicians, and descriptions of production conditions [8]. - Applications can be submitted through online platforms like the electronic tax bureau or in-person at tax service halls [9].