目前，我国残疾人的税收优惠政策主要有以下内容：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 At present, the tax preferential policies for the handicapped in our country mainly include the following items: Exemption from value-added tax or concessions for the following items: Items for disabled persons directly imported by handicapped organizations; prostheses, wheelchairs and straightening devices for the handicapped; Personnel with disabilities provided by the processing, repair, repair services. Welfare enterprises organized by civil affairs departments, streets and townships shall be resettled to “four disabled” (blind, deaf, dumb