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残疾人要交个人所得税吗 -法律知识
释义
法律分析:
需要缴纳个人所得税,但残疾人取得工资薪金所得可享受减税的优惠政策。
法律依据:
《中华人民共和国个人所得税法》 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。国务院可以规定其他减税情形,报全国人民代表大会常务委员会备案。
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place where a thing is situated
place where a tort is committed
place where delivery of goods is taken
place where payment is to be made
place where products are delivered
place where products are dispatched
place where property targeted for execution is situated
place where the agent's business office is situated
place where the aircraft first landed
place where the arrest of ship is made
place where the business office of the principal is situated
place where the detainable property is situated
place where the goods are delivered
place where the goods are taken over
place where the lender's business office is situated
place where the main part of legacy is situated
place where the means of communication was registered
place where the people's court of original trial is situated
place where the port is situated
place where the principal business office is situated
place where the principal estate of the deceased is situated
place where the result of a tort took place
place where the ship at collision first arrived
place where the subject matter of an action is situated
place where the unclaimed property is located
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更新时间:2026/5/18 9:52:17