According to Article 5 of the "Personal Income Tax Law of the People's Republic of China": Under any of the following circumstances, personal income tax may be reduced. The specific range and period shall be determined by the people of the provinces, autonomous regions, and municipalities directly under the Central Government. The government stipulates and reports to the Standing Committee of the People's Congress at the same level for the record: (1) Income of disabled, orphaned and elderly persons and dependents of martyrs.

(2) Suffering heavy losses due to natural disasters. The State Council may stipulate other tax reduction situations and report them to the Standing Committee of the National People's Congress for the record.

Individuals who meet the regulations and enjoy tax reduction and exemption preferential treatment should refer to tax reduction and exemption policies and tax reduction and exemption projects, and submit tax reduction and exemption applications and related materials to the Finance Department before issuing personal wages and salaries.

The required information is as follows:

1. Tax exemption application report (signature of the applicant).

2. "Local Taxation Bureau Tax Reduction Application Approval Form" in quadruplicate.

3. If you are disabled, please provide a valid disability certificate.

4. Original and photocopy of business license and tax registration certificate (provided by individual industrial and commercial households, sole proprietorships, and partnerships).

5. Original and copy of ID card.

6. The original and copy of the labor contract (provided when applying for reduction or exemption of salary income).

Extended information:

The tax scope of personal income tax:

1. Personal income tax on wages and salary income

Personal income tax on wages and salary income Income tax refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment that an individual receives as a result of his or her employment. This means that any income obtained by an individual, as long as it is related to employment or employment, regardless of the source of capital expenditure of the unit or payment in the form of cash, kind, securities, etc., is subject to tax on wages and salaries. .

2. Income from production and business operations of individual industrial and commercial households

Income from production and business operations of individual industrial and commercial households includes four aspects:

(1) Through industrial and commercial administration Income obtained from the production and operation of industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries by urban and rural individual industrial and commercial households that have been approved by the management department to open business and have obtained business licenses.

(2) Income obtained by individuals who have obtained business licenses with approval from relevant government departments and engaged in running schools, medical treatment, consulting and other paid service activities.

(3) Income obtained by other individuals from engaging in individual industrial and commercial production and operations, that is, income obtained by individuals temporarily engaging in production and operation activities.

(4) Various taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.

3. Income from contracting and leasing operations for enterprises and institutions

Income from contracting and leasing operations for enterprises and institutions refers to individual contracting operations, leasing operations and subcontracting , Income from subletting, including income from wages and salaries received by individuals on a monthly or per-time basis.

4. Income from labor remuneration

Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, and news , broadcasting, translation, review, calligraphy and painting, engraving, film and television, sound recording, video recording, performances, performances, advertising, exhibitions, technical services, introduction services, economic services, agency services and other services.

5. Income from author remuneration

Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books or newspapers. The "works" mentioned here refer to works including Chinese and foreign texts, pictures, music scores, etc. that can be published and published in the form of books, newspapers and periodicals; "personal works" include my own writings, translated works, etc. If an individual receives remuneration for a posthumous work, tax shall be calculated based on the income item of the remuneration.

Baidu Encyclopedia-Personal Income Tax Law of the People's Republic of China