Mainly divided into three aspects,

1. With the approval of the local tax bureaus of cities and counties, the personal income tax of the disabled, widowed old people and martyrs who are engaged in the production, operation and labor remuneration of individual industrial and commercial households will be reduced by 50%-90%.

2, individual industrial and commercial households due to serious natural disasters caused by key losses, the production and operation income, identified by the local tax bureaus of cities and counties, in 1-3 years to give appropriate relief of personal income tax care.

3, laid-off workers from state-owned enterprises engaged in individual industrial and commercial operations, cottage industries, levied by the local tax authorities.

Second, analyze the details

In order to standardize and strengthen the individual income tax collection and management of individual industrial and commercial households, these measures are formulated in accordance with the individual income tax law and other relevant tax laws, regulations and policies. Individual industrial and commercial households that implement audit collection shall calculate, declare and pay individual income tax in accordance with the provisions of these measures.

Three. Give specific preferential tax policies to laid-off workers engaged in community residents' service industry.

1. Business tax is the operating income of laid-off workers from state-owned enterprises and collective enterprises engaged in community residents' service industry. Individuals shall be exempted from business tax within 3 years from the date when the laid-off certificate is filed with the local competent tax authorities, and individual industrial and commercial households shall be exempted from business tax within 3 years from the date when they receive the tax registration certificate;

2, personal income tax in the community engaged in domestic service, environmental sanitation, traffic safety, public safety and other non-production and business activities, 3 years shall be exempted from personal income tax.