Article 5 of the Individual Income Tax Law of People's Republic of China (PRC) (Decree No.44 of the President) and the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (Decree No.0/42 of the State Council) stipulates that individual income tax shall be reduced for the labor income obtained by individuals with disabilities according to the reduction range and time limit stipulated by the people's government of provinces (excluding cities with separate plans). The specific income items are: income from wages and salaries, income from production and operation of individual industrial and commercial households, income from contracted leasing operation of enterprises and institutions, income from labor remuneration and income from royalties.