经常有残疾人读者来信,询问有关征免税的规定。现全文刊出《国家税务总局关于明确残疾人所得征免个人所得税范围的批复》(国税函[1999]329号)和《北京市财政局、地税局、民政局、残联关于转发国家税务总局的<批复>的通知》(京财税[2000]782号).以供广大残疾人读者和有关人士参照。 There are often letters from persons with disabilities to ask about the tax exemption. Now the full text of the “State Administration of Taxation on a clear definition of the disabled persons exempt from personal income tax approval” (Guoshuihan [1999] No. 329) and the “Beijing Municipal Finance Bureau, Local Taxation Bureau, Civil Affairs Bureau, the CDPF on forwarding State Administration of Taxation The ”notice" (Jing Caishui [2000] No. 782) for the majority of persons with disabilities readers and interested parties reference.