Personal income tax shall be reduced in proportion to the labor income earned by the disabled, the lonely old and the martyrs. Income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties obtained by individuals shall be reduced by 80% according to the monthly (times) taxable amount; The income from the production and operation of individual industrial and commercial households, and the income from the contracted operation and lease operation of enterprises and institutions shall be reduced by 80% on an annual basis. The maximum monthly tax reduction for the same taxpayer shall not exceed 500 yuan, or the annual tax reduction shall not exceed 6,000 yuan.