Yes, there are. Articles 4 and 5 of the Individual Income tax Lawspecify tax exemptions and reduction for Individual Income tax, Fordetails, you may refer to the law.

有。个人所得税法第四条、第五条分别规定了免征和减征税款的个人所得，详细情况您可以参阅。

youdao

Articles 4 and 5 of the Individual Income tax law specify tax exemptions and reduction for Individual Income tax, for details, you may refer to the law.

个人所得税法第四条、第五条分别规定了免征和减征税款的个人所得，详细情况您可以参阅。

youdao

On the positive side, it would seem that, thanks to the often substantial increase in the basic allowance and the reduction or removal of exemptions, fears that the flat tax reforms would greatly reduce personal-income tax progressivity the notion according to which economic agents should pay higher effective tax rates the more they earn have been overblown.

ECONOMIST: Will more of eastern Europe adopt flat-rate tax regimes?