Local tax bureaus directly under the central government:

The first paragraph of Article 5 of the Individual Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the tax law) has reported to the Hainan Provincial People's Government for approval on the issue of personal income tax reduction for "disabled, lonely and old, martyrs' income" and "income suffered heavy losses due to serious natural disasters". The specific contents are hereby notified as follows:

1. Anyone who meets the six types of disabilities (visual disability, hearing disability, speech disability, physical disability, intellectual disability and mental disability) listed in the China Practical Disability Assessment Standard belongs to the category of the blind; Hearing disability and speech disability belong to Grade II (including Grade II, the same below); Physical disability belongs to level 2 (moderate) or above (except Buddhism and Confucianism with normal physical development): mental disability belongs to level 2 or above; Intellectual disability belongs to those with above average intelligence level, widowed old people and martyrs. According to the specific income items listed in the Reply of State Taxation Administration of The People's Republic of China on Defining the Exemption Scope of Personal Income Tax for Disabled Persons (Guoshuihan No.329), personal income tax will be levied by half, that is, income from production and operation of individual industrial and commercial households, income from labor remuneration and royalties.

2. Personal income tax payers who suffer from serious natural disasters such as wind, fire, water and earthquake and their production and living facilities are seriously damaged may be given the care of reducing personal income tax within two years after the disaster (including the year when the disaster occurred, but excluding the time before the disaster). The specific reduction and exemption range is: 70% of personal income tax payable in the first year and 50% of personal income tax payable in the second year.

Three. Persons with disabilities and those with serious natural disasters must hold disability certificates issued by medical institutions at or above the county level and disability certificates issued by disabled persons' federations at or above the county level in order to enjoy preferential personal income tax reduction and exemption.

Serious natural disasters that cause heavy losses shall be determined by the branch directly under the provincial local taxation bureau in conjunction with relevant departments.

Four, the above provisions of the tax relief, proposed by the taxpayer, according to the following authority for examination and approval.

(1) The income from the production and operation of individual industrial and commercial households in Beijing shall be reduced or exempted by less than 50,000 yuan, and other income shall be reduced or exempted by less than 30,000 yuan, which shall be examined and approved by the local tax bureaus of all districts.

(2) Income from the production and operation of individual industrial and commercial households in other provinces, cities and counties with a tax reduction or exemption of less than 30,000 yuan and other income with a tax reduction or exemption of less than 20,000 yuan shall be examined and approved by the local taxation bureau directly under the enterprise.

(three) the amount of tax reduction exceeds the authority stipulated in the first and second paragraphs of this article. Must be reported to the provincial local taxation bureau for approval.

5. The above-mentioned relevant provisions shall be implemented as of the date of issuance. If there is any conflict between the previous relevant provisions and this notice, this notice shall prevail.

Supplement:

The first paragraph of Article 5 of the Individual Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the tax law) has reported to the Hainan Provincial People's Government for approval on the issue of personal income tax reduction for "disabled, lonely and old, martyrs' income" and "income suffered heavy losses due to serious natural disasters". The specific contents are hereby notified as follows:

1. Anyone who meets the six types of disabilities (visual disability, hearing disability, speech disability, physical disability, intellectual disability and mental disability) listed in the China Practical Disability Assessment Standard belongs to the category of the blind; Hearing disability and speech disability belong to Grade II (including Grade II, the same below); Physical disability belongs to level 2 (moderate) or above (except Buddhism and Confucianism with normal physical development): mental disability belongs to level 2 or above; Intellectual disability belongs to those with above average intelligence level, widowed old people and martyrs. According to the specific income items listed in the Reply of State Taxation Administration of The People's Republic of China on Defining the Exemption Scope of Personal Income Tax for Disabled Persons (Guoshuihan No.329), personal income tax will be levied by half, that is, income from production and operation of individual industrial and commercial households, income from labor remuneration and royalties.

2. Personal income tax payers who suffer from serious natural disasters such as wind, fire, water and earthquake and their production and living facilities are seriously damaged may be given the care of reducing personal income tax within two years after the disaster (including the year when the disaster occurred, but excluding the time before the disaster). The specific reduction and exemption range is: 70% of personal income tax payable in the first year and 50% of personal income tax payable in the second year.

Three. Persons with disabilities and those with serious natural disasters must hold disability certificates issued by medical institutions at or above the county level and disability certificates issued by disabled persons' federations at or above the county level in order to enjoy preferential personal income tax reduction and exemption.

Serious natural disasters that cause heavy losses shall be determined by the branch directly under the provincial local taxation bureau in conjunction with relevant departments.

Four, the above provisions of the tax relief, proposed by the taxpayer, according to the following authority for examination and approval.

(1) The income from the production and operation of individual industrial and commercial households in Beijing shall be reduced or exempted by less than 50,000 yuan, and other income shall be reduced or exempted by less than 30,000 yuan, which shall be examined and approved by the local tax bureaus of all districts.

(2) Income from the production and operation of individual industrial and commercial households in other provinces, cities and counties with a tax reduction or exemption of less than 30,000 yuan and other income with a tax reduction or exemption of less than 20,000 yuan shall be examined and approved by the local taxation bureau directly under the enterprise.

(three) the amount of tax reduction exceeds the authority stipulated in the first and second paragraphs of this article. Must be reported to the provincial local taxation bureau for approval.

5. The above-mentioned relevant provisions shall be implemented as of the date of issuance. If there is any conflict between the previous relevant provisions and this notice, this notice shall prevail.