Legal Analysis: According to Article 5 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax may be reduced under any of the following circumstances. The specific scope and time limit shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Standing Committee of the people's congress at the same level for the record:

(a) the income of the disabled, the elderly and the martyrs;

(2) Having suffered heavy losses due to natural disasters.

The State Council can stipulate other tax reduction measures and report them to the NPC Standing Committee for the record.

Legal basis: Article 5 of the Individual Income Tax Law of People's Republic of China (PRC) may reduce the individual income tax under any of the following circumstances. The specific scope and time limit shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Standing Committee of the people's congress at the same level for the record: (1) the income of the disabled, the elderly and martyrs; (2) Having suffered heavy losses due to natural disasters.

The State Council can stipulate other tax reduction measures and report them to the NPC Standing Committee for the record.