残疾人个税申报减免税额怎么填-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	残疾人个税申报减免税额怎么填
释义	法律分析：第一步持税务登记证副本，填写《涉税事项综合申请表》，提出申请和领取《受理回执》各个办税服务厅。第二步备齐所需资料，待主管税务机关收取资料和调查审核。第三步凭《受理回执》领取批复主管税务机关法律依据：《中华人民共和国个人所得税法》第五条第一款残疾人、孤老人员和烈属的所得，可以申请减免个人所得税。
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