2. Interest on government bonds, local government bonds and financial bonds issued by the state;
3, according to the unified provisions of the state subsidies and allowances;
4 welfare funds (living allowance), pensions and relief funds (living allowance);
5. Insurance compensation;
6, demobilized soldiers, demobilization fees;
7, according to the unified provisions of the state to cadres and workers resettlement fees, retirement fees, retirement wages, retirement allowance;
8. For senior experts who have reached retirement age but are appropriately extended due to work needs, their wages and salary income during the extended retirement period shall be regarded as retirement wages and exempted from personal income tax;
9. Bonuses or prizes of qualified courageous people shall be exempted from personal income tax with the approval of the competent tax authorities;
10, bonus obtained by individuals for reporting and investigating various illegal and criminal acts.
1 1. Personal income tax is temporarily exempted from the interest on residents' savings deposits and securities transaction settlement funds obtained by individual investors in the securities market;
12. Taxpayers engaged in withholding and remitting work in savings institutions shall go through the formalities of withholding and remitting taxes for the income of withholding and remitting interest tax fees, and the withholding and remitting fees obtained according to regulations shall be exempted from personal income tax;
13. The housing accumulation fund, medical insurance, basic old-age insurance and unemployment insurance paid by enterprises and individuals according to the proportion stipulated by the people's governments at or above the provincial level are allowed to be deducted from the personal taxable income;
14. Maternity allowance, maternity medical expenses or other allowances and subsidies that belong to the nature of maternity insurance obtained by maternity women according to the maternity insurance measures formulated by the people's governments at or above the county level in accordance with the relevant provisions of the state;
15, giving workers and their close relatives work-related injury insurance benefits in accordance with the Regulations on Work-related Injury Insurance;
16. Individual industrial and commercial households or individuals, as well as individual-owned enterprises and partnerships engaged in planting, breeding, feeding and fishing (hereinafter referred to as "four industries"), will not levy the income from the "four industries" for the time being;
17, personal transfer for more than 5 years and is the only housing income of the family;
18. Administrative settlement funds obtained by individual investors from insurance fund companies;
19. Shares and cash income paid by non-tradable shareholders to tradable shareholders through consideration in the share-trading reform;
20. The income obtained by individuals from transferring shares of listed companies and non-original shares of listed companies (2018.11.1) in the national share transfer system for small and medium-sized enterprises is temporarily exempted from collection.
2 1, Dividends and Dividends Differentiated Individual Income Tax Policy-Dividends and Dividends obtained by individuals from listed companies and listed companies in the national share transfer system for small and medium-sized enterprises;
22. The following bonuses obtained by individuals are temporarily exempt from personal income tax:
(1) If the bonus income of a single prize-winning invoice does not exceed that of 800 yuan (including 800 yuan), personal income tax will be temporarily exempted; If an individual obtains income above 800 yuan from a single prize-winning invoice, the individual income tax shall be levied in full according to the "accidental income" stipulated in the individual income tax law.
(two) the social welfare lottery, sports lottery winning income does not exceed 1 ten thousand yuan, temporarily exempt from personal income tax. If the winning income exceeds 10000 yuan, it shall be taxed in full in accordance with the provisions of the tax law.
23, the demolition compensation according to the prescribed standards (including compensation for the demolition of shanty towns), shall be exempted from personal income tax;
24, the young crop compensation fees obtained by township enterprise workers and farmers, temporarily not taxed;
From 25.20 18 65438+ 10/0 to 2020 65438+2.3 1, the monetary compensation resettlement housing (hereinafter referred to as resettlement housing) related to poverty alleviation and relocation of poor people obtained in accordance with regulations shall be exempted;
26, for individuals in accordance with the "low-cost housing security measures" provisions of the low-cost housing monetary subsidies, exempt from personal income tax; Personal income tax shall be levied on the unqualified subsidies issued by the unit in the name of low-rent housing;
Dividends and bonus income obtained by foreign individuals from foreign-invested enterprises;
28. Income from wages and salaries of foreign experts who meet the prescribed conditions may be exempted from personal income tax;
29. Income of diplomatic representatives in China, consular officials and other personnel in embassies and consulates in China who should be exempted from tax according to relevant laws;
30, China government to participate in the international conventions and agreements stipulated in the tax-free income;
3 1. The wages and allowances paid by the Asian Development Bank to China citizens or nationals (including experts who perform tasks for ADB) are exempted from personal income tax if they are confirmed by the Asian Development Bank as employees of the Asian Development Bank or experts who execute projects.
32. From the date when crude oil futures are opened to the outside world, personal income tax will be temporarily exempted for three years on the income obtained by overseas individual investors from investing in crude oil futures in China;
33. Foreign consultants, referees and other foreign technical officials who are invited by BOCOG to come to China temporarily during the Beijing 2022 Winter Olympic Games, Winter Paralympics and test events are exempt from personal income tax on the labor remuneration paid by BOCOG and the organizing committee of the test events.