Core Viewpoint - The article discusses the tax policies related to personal income tax and the incentives for companies that employ disabled individuals, highlighting the benefits and procedures for tax deductions and exemptions [11][13]. Group 1: Personal Income Tax Procedures - Taxpayers can query their income tax details through various online platforms, including the Personal Income Tax APP and the Natural Person Electronic Tax Bureau [5][6][7]. - The process involves logging in, selecting the appropriate options for income tax record queries, and generating tax records for specified periods [6][7]. - Taxpayers can also print their tax records, including cases of "zero tax" situations [6][8]. Group 2: Tax Incentives for Employing Disabled Individuals - The policy allows companies that employ disabled individuals to deduct 100% of the wages paid to these employees from their taxable income [15]. - This incentive is aimed at encouraging businesses to hire disabled workers and fulfill social responsibilities [13]. - Eligibility for this tax benefit requires companies to meet specific criteria, such as signing labor contracts with disabled employees and ensuring compliance with social insurance contributions [18].