Personal income tax is a tax levied on various taxable incomes obtained by taxpayers. According to the "Personal Income Tax Law" and relevant regulations and policies, which personal incomes are exempt from personal tax?

Personal income tax exemption items: Personal income tax exemption items include: (1) Science, education, technology, culture, health, sports, and environmental protection issued by provincial people's governments, ministries and commissions of the State Council, and units above the Chinese People's Liberation Army, as well as foreign organizations and international organizations Bonuses in other areas; (2) Interest on bonds issued by the Ministry of Finance and financial bonds issued with the approval of the State Council; (3) Special government allowances, academician allowances, senior academician allowances issued in accordance with the provisions of the State Council, and exemption from personal income tax in accordance with the provisions of the State Council Other subsidies and allowances; (4) welfare fees, pensions, and relief funds; (5) insurance compensation; (6) reassignment fees and demobilization fees for military personnel; (7) settlement allowances paid to cadres and employees in accordance with unified national regulations , severance pay, retirement pay, retirement pay, and retirement living allowance; (8) Income of diplomatic representatives, consular officials and other personnel of embassies and consulates of various countries in China that should be exempted from tax in accordance with relevant laws of my country; (9) Chinese Government Tax-free income stipulated in the international conventions and agreements signed by parties; (10) Tax-free income approved by the financial department of the State Council; (11) Transfers by individuals on the Shanghai Stock Exchange and Shenzhen Stock Exchange from the public issuance and transfer market of listed companies Income from stocks of listed companies will continue to be exempt from personal income tax; (12) Individuals who purchase sports lottery tickets with a one-time winning amount of less than 10,000 yuan are exempt from personal income tax; individuals who purchase social welfare prize-winning donation tickets and whose one-time winning income does not exceed 10,000 yuan Ten thousand yuan, personal income tax is temporarily exempted; (13) When an individual receives the housing provident fund, medical insurance, and basic pension insurance originally withdrawn, personal income tax is exempted; (14) In accordance with the proportion stipulated by the national or provincial local government Interest income from housing provident fund, medical insurance, basic pension insurance, and unemployment insurance funds paid into personal bank accounts is exempt from personal income tax.

Taxable items of personal income tax 1. Wages and salary income Wages and salary income refer to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other things related to the employment or employment that an individual obtains due to his or her employment.

other income.

This means that any income obtained by an individual, as long as it is related to employment or employment, regardless of the source of capital expenditure of the unit or payment in the form of cash, kind, negotiable certificates, etc., is taxable as wages and salary income.

object.

2. Income from production and business operations of individual industrial and commercial households. Income from production and business operations of individual industrial and commercial households includes four aspects: (1) Urban and rural individual industrial and commercial households that have been approved by the industrial and commercial administration department to open business and have obtained a business license, engaged in industry, handicrafts, and construction.

, transportation, commerce, catering, service, repair and other industries, income from production and operations.

(2) Income obtained by an individual who has obtained a business license and engaged in school running, medical treatment, consulting and other paid service activities with the approval of relevant government departments.

(3) Income obtained by other individuals engaged in individual business and production and operations, that is, income obtained by individuals temporarily engaged in production and operation activities.

(4) Various taxable income related to production and operation of the above-mentioned individual industrial and commercial households and individuals.

3. Income from contracting and leasing operations to enterprises and institutions. Income from contracting and leasing operations to enterprises and institutions refers to the income obtained from individual contracting operations, group leasing operations, and subcontracting and subletting, including income obtained by individuals on a monthly or monthly basis.

Income in the nature of wages and salaries obtained on a per-time basis.

4. Income from labor remuneration Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, review, calligraphy, painting, engraving, film and television

, sound recordings, video recordings, performances, performances, advertising, exhibitions, technical services, introduction services, economic services, agency services and other services.

5. Income from author remuneration Income from author remuneration refers to the income an individual obtains from the publication or publication of his works in the form of books or newspapers.

The "works" mentioned here refer to works including Chinese and foreign texts, pictures, music scores, etc. that can be published and published in the form of books, newspapers and periodicals; "personal works" include my own writings, translated works, etc.

If an individual receives remuneration for a posthumous work, tax shall be calculated based on the income item of the remuneration.

6. Income from royalties Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, copyrights, trademark rights, non-patented technologies and other franchises.

Income from providing the right to use a copyright does not include income from royalties.

The income obtained by the author from the public auction (bidding) of the original or copy of the manuscript of his written work shall be taxed as a royalty income item.