重庆这几类人，减征个人所得税！
<section data-tools="135编辑器" data-id="92772" style="visibility: visible;"><section data-width="100%" style="visibility: visible;"><section style="visibility: visible;"><section data-author="Wxeditor" style="visibility: visible;"><article data-id="5230" data-use="1" data-author="Wxeditor" style="visibility: visible;"><section style="visibility: visible;"><section style="visibility: visible;"><section style="visibility: visible;"><section style="visibility: visible;"><section style="visibility: visible;"><article data-id="5230" data-use="1" data-author="Wxeditor" style="visibility: visible;"><section style="visibility: visible;"><section style="visibility: visible;"><section style="visibility: visible;"><section style="visibility: visible;"><section data-author="Wxeditor" style="visibility: visible;"><article data-id="5230" data-use="1" data-author="Wxeditor" style="visibility: visible;"><section style="visibility: visible;"><section style="visibility: visible;"><section style="visibility: visible;"><section style="visibility: visible;"><section style="visibility: visible;"><section xmlns="http://www.w3.org/1999/xhtml" style="visibility: visible;"><section data-author="Wxeditor" style="visibility: visible;"><article data-id="2928" data-use="1" data-author="Wxeditor" style="visibility: visible;"><section style="visibility: visible;"><section style="visibility: visible;"><section xmlns="http://www.w3.org/1999/xhtml" style="visibility: visible;"><section data-author="Wxeditor" style="visibility: visible;"><article data-id="165" data-use="1" data-author="Wxeditor" style="margin: 5px auto; visibility: visible;"><section style="border-width: 0px; border-style: initial; border-color: initial; margin-right: auto; margin-left: auto; text-align: center; visibility: visible;"><section style="padding-right: 10px; padding-left: 10px; line-height: 2rem; visibility: visible;"><font size="2"><span style="text-align: justify; caret-color: red; text-indent: 0em;">重庆市人民政府办公厅</span><span style="text-align: justify; caret-color: red; text-indent: 0em; margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;">近日</span><span style="text-align: justify; caret-color: red; text-indent: 0em;">发布</span></font></section></section></article><section style="visibility: visible;"><section data-support="96编辑器" data-style-id="35380" style="visibility: visible;"><section style="visibility: visible;"><section style="visibility: visible;"><p style="text-align: center; margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; line-height: 1.75em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; text-align: justify; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font size="2">《关于明确残疾、孤老人员</font></span></span></p><p style="text-align: center; margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; line-height: 1.75em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; text-align: justify; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font size="2">和烈属等个人所得税</font></span></span></p><p style="text-align: center; margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; line-height: 1.75em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; text-align: justify; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font size="2">减征政策的通知》</font></span></span></p><p style="text-align: center; margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; line-height: 1.75em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; text-align: justify; caret-color: red; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font size="2">（以下简称“通知”）</font></span></p><p style="text-align: center; margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; line-height: 1.75em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; text-align: justify; caret-color: red; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font size="2">对残疾、孤老人员、烈属</font></span></p><p style="text-align: center; margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; line-height: 1.75em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font size="2"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; text-align: justify; caret-color: red; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">和因自然灾害遭受重大损失的</span><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; text-align: justify; caret-color: red; text-indent: 0em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人</span></font></span></p><p style="text-align: center; margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; line-height: 1.75em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; text-align: justify; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font size="2">将减征个人所得税</font></span></span><br style="margin-bottom: 0em;outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><p style="margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin-bottom: 0em;outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><p style="margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"></p><div style="text-align: center;"></div><p></p><p style="text-align: center; margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font size="1" color="#696969">重庆市人民政府官网截图</font></span></p><p style="margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin-bottom: 0em;outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><section data-tools="135编辑器" data-id="105452" style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 10px auto; outline: 0px; max-width: 100%; text-align: left; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin-bottom: 0em; outline: 0px; max-width: 100%; display: inline-block; transform: rotate(0deg); visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin-right: 10px; margin-bottom: 0em; padding: 6px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible; overflow-wrap: break-word !important;"><section data-brushtype="text" style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline-color: initial; outline-style: initial; max-width: 100%; box-sizing: border-box !important;"><font size="2">《通知》明确</font></span></section></section></section><section style="margin-top: -15px; margin-bottom: 0em; outline: 0px; max-width: 100%; display: flex; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 30px 10px -15px; outline: 0px; max-width: 100%; display: flex; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box; width: 1px; height: 490.2px; overflow: hidden; visibility: visible; overflow-wrap: break-word !important;"><font size="2"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"></font></section></section><section style="margin-bottom: 0em; padding: 15px 25px 35px 20px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible; overflow-wrap: break-word !important;"><section style="margin-top: 20px; margin-bottom: 0em; outline: 0px; max-width: 100%; display: flex; justify-content: flex-start; align-items: flex-start; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section data-autoskip="1" style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font size="2">①对残疾、孤老人员和烈属个人取得的综合所得和经营所得，在每人每年12000元的限额内据实减征年应纳个人所得税税额。</font></span></p><p style="margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font size="2"><br style="margin-bottom: 0em;outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"></font></p><p style="margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font size="2">纳税人同时符合残疾、孤老人员和烈属中两种或两种以上身份的，可选择其中一种身份享受减征政策，不得重复享受政策。</font></span></p><p style="margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font size="2"><br style="margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"></font></p><p style="margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font size="2">②纳税人因自然灾害遭受重大损失的，对其灾害发生后两年内（含受灾当年）应纳个人所得税予以减征，减征税额每人每年不超过12000元。</font></span></p><p style="margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font size="2"><br style="margin-bottom: 0em; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"></font></p><p style="margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><font size="2"><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">③本通知自</span><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">2022年1月1日</span><span style="margin-bottom: 0em; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">起执行。《重庆市地方税务局关于对残疾、孤老等人员个人所得税减征的通知》（渝地税发〔2004〕178号）、《重庆市地方税务局关于进一步明确残疾、孤老人员个人所得税减征政策的通知》（渝地税发〔2012〕22号）同时废止。</span></font></p><p style="margin-bottom: 0em; outline: 0px; max-width: 100%; vertical-align: inherit; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="color: rgb(178, 178, 178); text-indent: 2em;"><font size="1">来源： 重庆市人民政府官网</font></span></p></section></section></section></section></section></section></section></section></section></section></section></section></section></section></article></section></section></section></section></section></section></section></article></section></section></section></section></section></article></section></section></section></section></section></article></section></section></section></section>
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