The scope of non-tax revenue management mainly includes: government funds, lottery public welfare funds, paid use income of state-owned resources, paid use income of state-owned assets, operating income of state-owned capital, incomes from fines and confiscations, income from donations accepted in the name of the government, concentrated income of competent departments, interest income generated by government financial funds, etc. Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)

Legal objectivity:

Article 4 of the Individual Income Tax Law of People's Republic of China (PRC) is exempt from individual income tax: (1) Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. awarded by provincial people's governments, ministries and commissions of the State Council, units of the China People's Liberation Army at or above the corps level, and foreign and international organizations; (2) Interest on government 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. (6) Demobilized soldiers, demobilization fees and pensions; (7) Resettlement fees, resignation fees, basic pension or retirement fees, resignation fees and retirement living allowances paid to cadres and workers in accordance with the unified provisions of the state; (8) Income from diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws; (9) Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China; (ten) other tax-free income stipulated by the State Council.