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《草原税务》编辑部：笔者在实施新税制后的税收征管过程中发现，原对残疾个体户的有些税收优惠政策，在新税制实施后不能简单全部照搬和盲目的延用。原因是：原营业税法规规定对残疾人员个人从事经营的给予减免营业税，这样，从事商业零售和商业批发及从事劳务的残疾个体工商
In the process of tax collection and administration after the implementation of the new tax system, the author found that some preferential tax policies for disabled self-employed people can not be simply copied and blindly extended after the implementation of the new tax system. The reason is: the original business tax regulations provide for individuals with disabilities to engage in business tax relief, so engaged in commercial retail and commercial wholesale and services in the disabled individual businesses