For the donee, there are the following ten taxable incomes listed in Article 2 of the Individual Income Tax Law of People's Republic of China (PRC):

1. Income from wages and salaries;

Two. Income from the production and operation of individual industrial and commercial households;

Three. Income from contracted operation and lease operation of enterprises and institutions;

4. Income from remuneration for labor services;

5. remuneration income;

6. Royalty income;

7. Income from interest, dividends and bonuses;

Eight, property rental income;

9. Income from property transfer;

Ten, accidental income, as well as inheritance or gift income is not clearly listed.

Extended data

According to Article 4 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be exempted from individual income tax:

1. Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations;

2. Interest on treasury bonds and financial bonds issued by the state;

3. Subsidies and allowances issued in accordance with the unified provisions of the state;

Four, welfare funds, pensions and relief funds;

5. Insurance compensation;

Six, soldiers demobilization fees, demobilization fees, pensions;

Seven, in accordance with the unified provisions of the state to cadres and workers resettlement fees, retirement fees, basic pension or retirement fees, retirement fees, retirement allowance;

Income of diplomatic representatives, consular officials and other personnel in embassies and consulates in China who should be exempted from tax according to relevant laws;

Nine, China municipal government to participate in the international conventions and agreements stipulated in the tax-free income;

Ten, the State Council other tax-free income.

Baidu Encyclopedia-People's Republic of China (PRC) Individual Income Tax Law