Core Viewpoint - The article discusses tax incentives aimed at promoting employment and entrepreneurship among special education institutions that employ disabled individuals, highlighting specific tax refund mechanisms and eligibility criteria [2][4]. Group 1: Tax Incentives for Special Education Institutions - Special education schools that operate businesses to provide internships for students can receive a VAT refund based on the number of disabled individuals they employ [2]. - The VAT refund limit for each employed disabled person is determined by the local minimum wage standard, set at four times the approved monthly minimum wage by the provincial government [2]. - Full-time students from special education schools can be counted as employed disabled individuals when calculating the number of employees [2]. Group 2: Eligibility Criteria - To qualify for the tax incentives, the proportion of employed disabled individuals must be at least 25% of the total workforce, with a minimum of 10 disabled individuals employed [4]. - Taxpayers with a credit rating of C or D are ineligible for these tax benefits [4]. - Taxpayers can choose between different VAT incentive policies but cannot combine them, and once selected, the choice is locked for 36 months [4]. Group 3: Scope of the Tax Incentives - The tax incentives apply only to businesses whose revenue from selling goods and providing certain services constitutes at least 50% of their total VAT revenue [4]. - The incentives do not apply to direct sales of purchased goods or commissioned sales [4].