减征个人所得税的项目: 1.残疾、孤老人员和烈属的所得; 2.因严重自然灾害造成重大损失的; 3.其他经国务院财政部门批准减税的。 根据《中华人民共和国个人所得税法》(以下简称税法)第五条第一款及其实施条例第十六条的规定,上述减税所得 Personal income tax reduction items: 1. Disability, lonely old people and martyrs; 2. For serious natural disasters caused heavy losses; 3. Other approved by the State Council finance department tax cuts. Pursuant to Paragraph 1 of Article 5 of the “Law of the People’s Republic of China on Individual Income Taxes” (hereinafter referred to as “Tax Law”) and Article 16 of its implementing regulations, the aforesaid tax-free income