33-011 · EVIDENCE A · SOURCE-SENSITIVE
Tax reductions for individuals with disabilities – how much can be saved? Call your provincial tax bureau for details
残疾人的个人所得税可以减征，减多少打电话问省税务局
No expense at all. You simply tick a box during filing or submit a one-time registration form.
The Individual Income Tax Law states that individuals with disabilities may receive tax reductions on their earnings. However, the exact amount and duration of these reductions are left to provincial governments to determine, so they vary from province to province. Some provinces set an annual cap on the reduction, while others apply a percentage cut. To find out the exact figure for your area, call 12366 or check the relevant tax‑relief options in the Individual Income Tax app.
A
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What the source says
The source summarizes the return this way: “The Individual Income Tax Law states that individuals with disabilities may receive tax reductions on their earnings. However, the exact amount and duration of these reductions are left to provincial governments to determine, so they vary from province to province. Some provinces set an annual cap on the reduction, while others apply a percentage cut. To find out the exact figure for your area, call 12366 or check the relevant tax‑relief options in the Individual Income Tax app.” Evidence grade A. The original states the population, caveats, and sources; this is not a personal forecast.
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THE ENGLISH EDITION
Original recommendation and evidence
11. Tax reductions for individuals with disabilities – how much can be saved? Call your provincial tax bureau for details
Cost: No expense at all. You simply tick a box during filing or submit a one-time registration form.
In plain terms: The Individual Income Tax Law states that individuals with disabilities may receive tax reductions on their earnings. However, the exact amount and duration of these reductions are left to provincial governments to determine, so they vary from province to province. Some provinces set an annual cap on the reduction, while others apply a percentage cut. To find out the exact figure for your area, call 12366 or check the relevant tax‑relief options in the Individual Income Tax app.
Benefit: Article 5 of the Individual Income Tax Law reads: “Under any of the following circumstances, individuals may be granted tax reductions; the specific extent and duration shall be prescribed by the people’s governments of provinces, autonomous regions, or municipalities directly under the Central Government and reported to the standing committees of their local people’s congresses: (1) earnings of disabled persons, elderly living alone, and families of martyrs; (2) income affected by major losses caused by natural disasters.” Additionally, Article 36 of the Law on the Protection of Disabled Persons stipulates that the state shall provide tax incentives and waive administrative and service fees for disabled persons engaged in self‑employment (effective 1 January 2019).
Evidence grade: A
Sources: Individual Income Tax Law of the People's Republic of China (Amended in 2018, Article 5). <https://flk.npc.gov.cn/detail?id=2c909fdd678bf17901678bf724bd0609>; Law of the People's Republic of China on the Protection of Disabled Persons (Article 36). <https://flk.npc.gov.cn/detail?id=ff8080816f135f46016f1d134c88132b>
Notes: The benefit is rated “minor” because the law does not specify any numerical limits; most provinces offer reductions ranging from a few hundred to a few thousand yuan per year. While the amount is modest, the relief can be used indefinitely once obtained, making it worthwhile to apply. The only authoritative figure for your province is the official announcement from the local tax bureau; online comparison tables are often outdated. Self‑employed individuals should also request exemption from administrative fees under Article 36 of the Law on the Protection of Disabled Persons when applying for a business license.
Read the complete Chinese source and notes
11. 残疾人的个人所得税可以减征，减多少打电话问省税务局
成本: 不花钱。申报时勾一项，或者交一次备案材料。
说人话: 个人所得税法写着，残疾人的所得可以减征个税。但是减多少、减多久，法律交给了省级政府定，所以各省不一样。有的省按年度定一个减免限额，有的按比例减。办法是打 12366 问当地税务局，或者在个人所得税 App 里找减免事项。
收益: 《个人所得税法》第五条：「有下列情形之一的，可以减征个人所得税，具体幅度和期限，由省、自治区、直辖市人民政府规定，并报同级人民代表大会常务委员会备案：（一）残疾、孤老人员和烈属的所得；（二）因自然灾害遭受重大损失的。」《残疾人保障法》第三十六条另外规定，国家对从事个体经营的残疾人，依法给予税收优惠，并免除行政事业性收费（全国，个人所得税法 2019 年 1 月 1 日起施行）
证据等级: A
来源: 中华人民共和国个人所得税法（2018 年修正，第五条）. <https://flk.npc.gov.cn/detail?id=2c909fdd678bf17901678bf724bd0609>；中华人民共和国残疾人保障法（第三十六条）. <https://flk.npc.gov.cn/detail?id=ff8080816f135f46016f1d134c88132b>
备注: 收益量级定「小」，是因为法律本身没给数字，多数省份的减免额一年在几百到几千元这个量级。钱不算多，但办一次能长期用，值得跑。具体到你这个省减多少，只有当地税务局的公告算数，网上转的对照表常年过期。自己开小店的，行政事业性收费按《残疾人保障法》第三十六条免除，办执照时主动提。
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