personal income tax reduction and exemption items such as social security, housing accumulation fund, children's education, continuing education, serious illness medical care, housing loan interest or housing rent, support for the elderly and other expenses, as well as personal income tax reduction and exemption for disabled people according to different local policies.

according to article 5 of the individual income tax law of the people's Republic of China, under any of the following circumstances, individual income tax may be reduced. 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 disabled, lonely and elderly people and martyrs;

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

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

article 6 calculation of taxable income:

(1) the comprehensive income of individual residents, after deducting expenses of 6, yuan from the income in each tax year and the balance after special deduction, special additional deduction and other deductions determined according to law, is taxable income.

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of the monthly income after deducting expenses of 5, yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxable.

(3) The taxable income is the balance of the total income in each tax year after deducting costs, expenses and losses.

(4) If the income from property leasing does not exceed 4, yuan each time, the expenses will be reduced by 8 yuan; If it is more than 4, yuan, 2% of the expenses shall be deducted, and the balance shall be taxable income.

(5) The taxable income shall be the balance of the income from the transfer of property after deducting the original value of the property and reasonable expenses.

(6) For interest, dividends, bonus income and accidental income, the taxable income shall be the amount of each income.

income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance of income after deducting 2% of expenses. The amount of income from remuneration shall be reduced by 7%.

individuals donate their income to public welfare charities such as education, poverty alleviation, and poverty alleviation. The part of the donation that does not exceed 3% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charitable causes shall be deducted in full before tax, such provisions shall prevail.

the special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance and unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards stipulated by the state; Special additional deductions, including children's education, continuing education, serious illness medical care, housing loan interest or housing rent, support for the elderly and other expenses, the specific scope, standards and implementation steps are determined by the State Council, and reported to the NPC Standing Committee for the record.

Extended information:

Article 19 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, which refers to individuals donating their income to charitable causes such as education, poverty alleviation and poverty alleviation, refers to individuals donating their income to education and state organs through public welfare social organizations and state organs in China. The taxable income refers to the taxable income before deducting the donation.

Article 2 Comprehensive income and business income obtained by individual residents from inside and outside China shall be calculated separately. Other income obtained from inside and outside China shall be calculated separately.

Baidu Encyclopedia-Individual Income Tax Law of the People's Republic of China