No.

Having a disability certificate does not directly equate to exemption from personal income tax. The payment of personal income tax is based on the individual's income and is not directly related to whether or not one holds a disability certificate. However, the state does provide certain tax incentives for people with disabilities.

1. Principles for the payment of personal income tax

Personal income tax is calculated based on the individual's income and has no direct relationship with the individual's identity, occupation or type of certificate. Therefore, simply holding a disability certificate does not directly exempt you from the obligation to pay personal income tax.

2. Tax preferential policies for people with disabilities

Although holding a disability certificate cannot directly exempt you from personal income tax, the state does provide a series of preferential tax policies for people with disabilities. These policies aim to reduce the tax burden on people with disabilities and improve their living standards.

Specifically, according to the "Individual Income Tax Law of the People's Republic of China" and its implementation regulations, disabled people can enjoy the following tax preferences:

1. Disabled people are engaged in self-employment Business income, subject to the approval of the competent tax authorities, may be subject to reduced personal income tax. The specific range and period of tax reduction shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

2. Services provided by individuals with disabilities are exempt from business tax.

3. The income of disabled people shall be reduced from personal income tax according to the reduction range and period prescribed by the provincial people's government.

The implementation of these preferential policies needs to be implemented in accordance with specific laws, regulations and local government regulations. Therefore, if persons with disabilities want to enjoy tax benefits, they need to understand and abide by relevant regulations and apply and be approved in accordance with prescribed procedures.

3. Procedure for applying for tax incentives

If disabled people want to apply for tax incentives, they need to submit relevant supporting materials to the local tax department, including disability certificates, income certificates, etc. The tax department will review and approve the application based on the applicant's specific situation and local policies.

In summary:

Having a disability certificate does not directly exempt you from the obligation to pay personal income tax, but disabled people can enjoy the tax preferential policies provided by the state. The implementation of these preferential policies requires compliance with relevant laws, regulations and local government regulations, and application and approval procedures must be followed. Therefore, people with disabilities should understand and make full use of these policies to reduce their tax burden.

Legal basis:

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

Article 5 stipulates:

There are the following Individual income tax may be reduced upon approval under any of the following circumstances:

1. Income of disabled, elderly persons and martyred persons;

2. Heavy losses caused by severe natural disasters;< /p>

3. Other tax reductions approved by the financial department of the State Council.

"Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China"

Article 16 stipulates:

As stated in Item 1 of Article 5 of the Tax Law The income of persons with disabilities, orphans and martyrs refers to the income obtained by individuals due to their status as disabled, orphaned persons and martyrs.