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残疾人办营业执照程序?
释义
律师解答:
办理营业执照是一样的但残疾人个体工商户凭《中华人民共和国残疾人证》原件和复印件、《营业执照》、《税务登记证》副本以及申请减免报告书直接向当地国税、地税、工商行政管理部门申请办理,经批准后予以减免。
【法律依据】:
《中华人民共和国残疾人保障法》 第三十四条 国家鼓励和扶持残疾人自主择业、自主创业。残疾人就业的具体办法由国务院规定。
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