This study examined teachers' perceptions and attitudes toward students with special education needs (SEN) in primary and secondary schools in Foshan city located in the Guangdong province. The factors affecting teachers' perceptions were investigated through a survey with 1,424 participants. The results indicated that the teachers' perceptions of students with SEN were influenced by gender, age, class teacher role, administrator role, subject taught, type of disability of students, school support resources, and job demands. The findings extended current understanding of the influential factors on teacher's perception. Moreover, it raised a concern for school level support that will contribute to the building of inclusive environment. Re-examination of the inclusive policy from the perspective of a whole school support approach is recommended.