First of all, it is said that blood donation is unpaid, so subsidies are not advocated, so there is no relevant tax reduction or exemption provision in personal income tax. But this may happen in the actual situation, so it depends on how the enterprise handles this account, which can be handled flexibly.

If the salary ceiling has not been reached, it can be directly included in the salary; if it has been reached, it may be treated as expenses, charged with invoices, and so on, which is hard to say. However, if it is a personal salary, it must be subject to personal income tax.

Extended information:

Individual income tax reduction and exemption items

Individual income tax reduction and exemption policies mainly include:

(1) Bonuses in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, and foreign and international organizations are exempt from individual income tax.

(2) The people's government at or above the township level (including the township level) or the courageous foundation or similar organization with institutions and articles of association established with the approval of the competent department of the people's government at or above the county level (including the county level) shall be exempted from personal income tax with the approval of the competent tax authorities.

(3) Interest on bonds issued by the Ministry of Finance and financial bonds issued with the approval of the State Council is exempt from personal income tax.

(4) Article 5 of the State Council's "Implementation Measures for Collecting Individual Income Tax on Savings Deposit Interest" stipulates: "Income from education savings interest obtained by individuals and interest from other special savings deposits or savings special fund deposits determined by the financial department shall be exempted from individual income tax."

document caishuizi (1999) No.267 further stipulates that the interest income from housing provident fund, medical insurance, basic old-age insurance and unemployment insurance funds paid in proportion as stipulated by the state or provincial local governments is exempt from personal income tax.

Guo Shui Fa (1999) No.18 further stipulates that the interest earned by opening a special account for educational deposits in China Industrial and Commercial Bank and enjoying preferential interest rates shall be exempted from personal income tax.

(5) The special government allowance issued in accordance with the regulations of the State Council (referring to a special law sticker issued by the state to those who have made outstanding contributions to the development of various social undertakings, not referring to other subsidies and allowances approved by the State Council) and the tax-free subsidies and allowances stipulated by the State Council (currently limited to the allowances for academicians of China Academy of Sciences and Academy of Engineering and senior academicians) are exempt from personal income tax.

(6) Welfare expenses, that is, temporary living difficulties subsidies paid to employees by enterprises, institutions, state organs and social organizations from welfare expenses or trade union funds retained by them according to relevant state regulations, are exempt from personal income tax. The following income does not belong to the scope of tax-free welfare funds and should be incorporated into wages:

① various subsidies and subsidies paid to individuals from welfare funds and trade union funds that exceed the proportion or base set by the state;

② Subsidies and allowances paid to employees of the unit from welfare funds and trade union funds;

③ The unit purchases automobiles, houses, computers and other expenses that are not temporary subsidies for sexual difficulties.

(7) Pensions and relief funds (referring to the subsidies paid by the civil affairs departments to individuals for living difficulties) are exempt from personal income tax.

(8) Insurance claims paid by insurance companies are exempt from personal income tax.

(9) Military personnel's transfer fees and demobilization fees are exempt from personal income tax.

(1) The settling-in allowance, retirement allowance (which refers to the retirement allowance that individuals meet the conditions stipulated in the Interim Measures of the State Council on Retirement and Resignation of Workers and receive according to the standards stipulated in these Measures), retirement allowance, retirement salary and retirement living allowance paid to cadres and workers in accordance with the unified regulations of the state shall be exempted from personal income tax.

(11) Income exempted from tax in international conventions and agreements signed by our government shall be exempted from personal income tax.

Baidu Encyclopedia-Personal Income Tax