Legal analysis: personal income tax can be reduced or exempted after approval, that is to say, personal income tax can be reduced or exempted, but it is not reduced or exempted, and it needs the approval of the local tax authorities.

Legal basis: Article 5 of the Individual Income Tax Law of People's Republic of China (PRC) can reduce the individual income tax according to the income of the disabled, that is to say, the individual income tax can be reduced, but it is not reduced, and it needs the approval of the local tax authorities.