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各行署、拉萨市人民政府,自治区各委、办、厅、局:为照顾残疾人、孤老人员、烈属、遭受严重自然灾害个人的实际困难,根据《中华人民共和国个人所得税法》第五条“残疾、孤老人员和烈属的所得,因严重自然灾害造成重大损失的,经省级人民政府批准可以减征个人昕得税。”的规定,对有关个人所得税的减征规定如下:一、本规定个人所得税减征的范围包括以下劳动所得:
All administrative departments, Lhasa Municipal People’s Government, autonomous regions and commissions, offices, offices and bureaus: In order to take care of the disabled, elders, martyrs and individuals suffering serious natural disasters, the actual difficulties, according to the “People’s Republic of China Individual Income Tax Law” Article V “The provisions on the reduction of individual income tax due to disability, the income of lone old people and martyrs who suffered heavy losses due to serious natural disasters may be reduced as provided for by the provincial people’s government.” The provisions of personal income tax reduction in the scope of the following labor income includes: