I. Overview of tax reduction and exemption policies for the disabled

As a vulnerable group in society, the disabled have been paid special attention by the government. In order to reduce the economic burden of the disabled and improve their living standards, China's tax law stipulates the tax reduction policy for the disabled. These policies aim at enabling the disabled to enjoy more social welfare and security through tax adjustment.

Two, the immediate family members of the disabled tax relief conditions

Tax relief for disabled persons in immediate family usually means that taxpayers with disabled persons in their immediate family (such as parents, children, spouses, etc.) can enjoy certain tax relief. However, this policy is not unconditional, and it usually needs to meet certain conditions, such as the degree of disability of the disabled and the economic situation of the family.

Third, the application process of tax relief

Eligible taxpayers may apply to the tax authorities for tax reduction or exemption for disabled persons with immediate family members. In the application process, you need to provide relevant supporting materials, such as disability certificate of the disabled, family income certificate, etc. After examining the application materials, the tax authorities shall make a decision on whether to grant relief or not according to law.

Fourth, the policy significance and impact

The implementation of tax reduction and exemption policy for the disabled with immediate family members not only reflects the state's care for the disabled, but also helps to improve the quality of life of the disabled and reduce the economic burden of their families. At the same time, this policy also helps to promote social fairness and harmony and enhance social cohesion and centripetal force.

To sum up:

The immediate family members of the disabled can be exempted from tax, but they need to meet certain conditions and apply according to the prescribed procedures. The implementation of this policy is of positive significance for safeguarding the rights and interests of the disabled and improving their living standards. At the same time, it also reflects the state's concern and care for vulnerable groups, which is helpful to promote social fairness and harmony.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 5 provides that:

Under any of the following circumstances, individual income tax may be reduced upon approval:

1. The income of the disabled, the elderly and the martyrs;

Two, due to natural disasters caused heavy losses;

Three, other circumstances stipulated by the the State Council.

Among them, "the income of the disabled, the elderly and the martyrs" includes tax relief for the disabled with immediate family members. This provision clarifies the preferential policies of individual income tax for the disabled, and reflects the state's care and care for the disabled.

Law of the People's Republic of China on the Protection of Disabled Persons

Article 46 provides that:

The state guarantees disabled people to enjoy various preferential tax policies.