我国残疾人应享受下列事项免征增值税或给予优惠：由残疾人组织直接进口供残疾人专用的物品；供残疾人专用的假肢、轮椅、矫型器；残疾人员个人提供的加工、修理、修配劳务。由民政部门、街道、乡镇举办的福利企业，安置“四残”（指盲、聋、哑和肢体残疾，下同）人员比例占企 Disabled persons in our country shall enjoy the following items for exemption of value-added tax or concessions: directly imported by persons with disabilities for persons with disabilities; prosthetics, wheelchairs and straightening devices for persons with disabilities; processing, repairing, Repair service. Welfare enterprises organized by the civil affairs departments, streets and townships and townships, with the proportion of people in the “four disabled” groups (blind, deaf, dumb and physically disabled, the same below)