No tax is required. This is a subsidy that is not included in the total basic salary.

(1) Certificates in science, education, technology, culture, health, sports, environmental protection, etc. issued by provincial people's governments, ministries and commissions of the State Council, units of the Chinese People's Liberation Army and above, as well as foreign organizations and international organizations Bonuses are exempt from personal income tax.

(2) A volunteer foundation or similar organization with an institution and charter approved by the people's government at or above the township or town level (including townships and towns) or approved by the competent department of the people's government at or above the county level (including county level), Bonuses or prizes awarded to those who act bravely for justice shall be exempted from personal income tax upon approval by 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 held by individuals is exempt from personal income tax.

(4) Article 5 of the State Council's "Implementation Measures for the Collection of Personal Income Tax on Savings Deposit Interest" stipulates: "Income from education savings interest obtained by individuals and other special savings deposits or special savings determined by the financial department shall be taxed." Interest income from fund deposits is exempt from personal income tax. "Extended information

Personal income tax stipulates three different tax rates based on different tax items:

1. Comprehensive income. (Income from wages and salaries, income from labor remuneration, income from author remuneration, income from royalties), 7-level progressive tax rates are applicable, and taxes are calculated based on the monthly taxable income. The tax rate is divided into levels according to the individual's monthly wages and salary taxable income. The highest level is 45%, the lowest level is 3%, and the final level is 7.

2. Business income is subject to five levels of excess progressive tax rates. The production and operating income of individual industrial and commercial households and the annual taxable income from contracted operations and leasing operations of enterprises and institutions are applicable to annual calculations and monthly prepayment of taxes. The lowest level is 5%, and the highest level is 5%. Level one is 35%, ***level 5.

3. Proportional tax rate. Individual income from interest, dividends, bonuses, income from property leasing, income from property transfer, incidental income and other income are levied on a case-by-case basis, and a proportional tax rate of 20% applies.