Conditions for claiming personal income tax reduction or exemption

It mainly involves the taxpayer’s specific identity, income status, family burden, and whether it complies with relevant national policies and regulations.

1. Tax exemptions for specific status

Taxpayers with specific status, such as disabled persons, retired military personnel, etc., can enjoy corresponding reductions and exemptions in accordance with relevant national policies and regulations when declaring personal income tax. . These status exemptions are intended to reflect the state's care and support for specific groups.

2. Income reduction and exemption

For taxpayers with lower incomes or those who meet specific income standards, the state also provides corresponding reduction and exemption policies. For example, for low-income families, the state allows a certain amount of livelihood expenses to be deducted when calculating taxable income.

3. Reduction and exemption of family burdens

Taking into account taxpayers’ family burdens, the state also stipulates special additional deductions for children’s education, support for the elderly, etc. These deductions are intended to reduce the burden on taxpayers' families and improve their quality of life.

4. Comply with relevant national policies and regulations

In addition, declaring personal income tax reduction or exemption must also comply with relevant national policies and regulations. For example, the state may grant certain preferential tax policies to taxpayers engaged in industries or projects that are in line with the development encouraged by the state.

In summary:

The conditions for applying for personal income tax reductions and exemptions mainly include specific status exemptions, income status exemptions, family burden exemptions and compliance with relevant national policies and regulations. When filing tax returns, taxpayers should fully understand relevant policies and regulations to ensure that they meet the conditions for tax exemptions and exemptions, so as to enjoy preferential tax policies legally and compliantly.

Legal basis:

"Individual Income Tax Law of the People's Republic of China"

Article 5 stipulates:

There are the following Individual income tax may be reduced upon approval under any of the following circumstances:

(1) Income of disabled, orphaned persons and their dependents;

(2) Severe losses due to natural disasters.

If the State Council stipulates that tax reductions or exemptions are granted to other taxpayers, such provisions shall prevail.

"Implementation Regulations of the Individual Income Tax Law of the People's Republic of China"

Article 16 stipulates:

Article 5, Paragraph 1 of the Individual Income Tax Law The income of persons with disabilities, orphans and martyred persons as stipulated in Paragraph 1 refers to the labor income obtained by persons with disabilities, and the personal income tax is reduced in accordance with the provisions of the Personal Income Tax Law; the comprehensive income and business income obtained by persons with disabilities shall be exempted on a daily basis. The annual personal income tax payable is actually reduced within the annual limit of 12,000 yuan per person. Taxpayers who meet two or more statuses of being disabled, orphaned, and martyred at the same time can only choose one of the statuses to enjoy the above preferential policies and cannot enjoy them repeatedly.

"Notice of the State Council on Issuing the Interim Measures for Special Additional Deductions for Individual Income Tax"

It clarifies six categories: children's education, continuing education, medical treatment for serious illnesses, housing loan interest, housing rent and support for the elderly. The specific scope and standards of special additional deductions. These deductions are intended to reduce taxpayers' tax burden and improve their quality of life.