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1.持区、县以上民政部门证明的残疾、孤老人员和烈属,个人从事个体工商业生产经营的,经主管税务机关审核后报区、县税务局批准,免征个人所得税。 上述人员因生产经营需要雇请一、二个帮手的。经主管税务机关审核后报区、县税务局批准,减征30％的个人所得税。 2.残疾人员是指盲、聋、哑、肢体残疾;孤老是指无法定抚养人;
1. Persons with disabilities, orphans and martyrs and individuals engaged in individual industrial and commercial undertakings as proved by the civil affairs departments at or above the county level or above shall be exempted from personal income tax upon approval by the competent tax authorities after they are reported to the district and county tax bureaus. The above-mentioned personnel need to hire one or two helpers for their production and operation needs. After being examined and approved by the competent taxation authority, the newspaper district and county tax office shall approve the reduction of personal income tax by 30%. 2. Persons with disabilities refer to blind, deaf, dumb, physically handicapped persons; lonely old means no dependent;