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 personal income tax.

2. The people's governments at or above the township level (including the township level) or the courageous foundation or similar organizations with institutions and articles of association established with the approval of the competent departments of the people's governments at or above the county level (including the county level) will be exempted from personal income tax if the bonuses or prizes awarded to those who are courageous are approved 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 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: "Individual income tax shall be exempted from income from education savings interest earned by individuals and other special savings deposits or savings special fund deposits determined by the financial department.

5. The special government allowance issued according to 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 to say, the normal life of employees or their families has been caused by certain specific events or reasons. Enterprises, institutions, state organs and social organizations are exempt from personal income tax from the temporary living difficulties subsidies paid to employees from their welfare expenses or trade union funds set aside according to relevant state regulations. 7. Pensions and relief funds (referring to the living difficulties subsidies paid to individuals by civil affairs departments) are exempt from personal income tax.

8. The insurance indemnity paid by the insurance company is 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, resignation fee (referring to the resignation fee 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 the Measures), retirement fee, retirement salary and retirement living allowance paid to cadres and workers in accordance with the unified regulations of the state are exempt 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.

12. The housing accumulation fund, unemployment insurance premium, medical insurance premium and basic old-age insurance premium drawn by enterprises and individuals according to the proportion stipulated by the state or local government and actually paid to designated financial institutions are not included in the personal current salary and salary income, and are exempt from personal income tax.

the housing accumulation fund, unemployment insurance premium, medical insurance premium and basic old-age insurance premium paid in excess of the proportion stipulated by the state or local government shall be incorporated into the current salary and salary income of individuals, and personal income tax shall be levied. Individuals shall be exempted from personal income tax when they receive the original housing provident fund, unemployment insurance premium, medical insurance premium and basic old-age insurance premium.

13. According to document No.43 (1999) of the State Administration of Taxation, laid-off workers engaged in community residents' service industry shall be exempted from personal income tax for three years from the date when they receive the tax registration certificate for self-employed workers and the date when they hold the laid-off certificate for filing with the local competent tax authorities. However, after the expiration of the first year of tax exemption, the competent tax authorities at or above the county level shall review the subject and scope of tax exemption year by year according to regulations, and those who meet the conditions may continue to be exempted for 1 to 2 years.

14. According to the document No.87 (1997) of the State Administration of Taxation, individual income tax is temporarily exempted for the young crops compensation income paid by the land requisition unit to the land contractor.

15. according to the provisions of the state compensation law, if state organs and their staff illegally exercise their functions and powers, infringe upon the legitimate rights and interests of citizens and cause damage, the compensation obtained by the victims according to law shall not be taxed.

16. According to document No.89 (1994) of the State Administration of Taxation, the following income that does not belong to the nature of wages and salaries, legal subsidies or items derived from the taxpayer's own wages and salaries are not taxed: the one-child subsidy; The implementation of the civil service salary system is not included in the total basic salary subsidies, allowance differences and family members' non-staple food subsidies; Child care subsidy; Travel allowance, meal allowance (refers to the meal fee issued according to the provisions of the financial department, if an individual works in urban or suburban areas on business, can't go to work or return to eat, and really needs to eat out, according to the actual number of meals missed, according to the prescribed standards).

17. according to the document caishuizi (1998) No.61, the income obtained by individuals from transferring shares of listed companies is temporarily exempted from personal income tax.

18. According to the provisions of the documents No.127 (1994) of the State Administration of Taxation and No.12 (1998) of Caishuizi, individuals who purchase social welfare lottery tickets and sports lottery tickets are temporarily exempted from personal income tax if the income from winning at one time does not exceed 1, yuan, and those who exceed 1, yuan shall be subject to personal income tax according to the regulations.

bonuses received by individuals for reporting and investigating various illegal and criminal acts; The withholding fee obtained by the individual in handling the formalities of withholding tax; ?

income from personal transfer of the only family living room that has been used for more than 5 years; Senior experts (experts and scholars who enjoy special government allowances issued by the state) who have reached the retirement age, but are properly extended due to work needs, shall be regarded as retirement wages and their income from salaries during the extended retirement period, and shall be exempted from personal income tax.

2. According to document Caishuizi (1999) No.278, in order to encourage individuals to buy new houses, taxpayers who sell their own houses and intend to buy new houses at market prices within one year after the sale of existing houses can be exempted from all or part of the personal income tax payable for selling their existing houses, depending on the value of their new houses.

21. According to document Guoshuifa (1999) No.125, Scientific research institutions (natural science research institutions and institutions set up for examination and approval in accordance with the provisions of Document No.326 (1997) of the Central Committee of the Communist Party of China) and institutions of higher learning (full-time ordinary institutions of higher learning, including universities, specialized schools and colleges) give individual rewards to scientific and technological personnel (full-time regular employees of scientific research institutions and institutions of higher learning when necessary) in the form of shares or capital contribution ratio, which will not be levied temporarily after being examined by the competent tax authorities.

22. according to document (8) caishuiwaizi No.196, the following foreign exchange income remitted from overseas is exempted from personal income tax: overseas Chinese remit remittances from overseas to support their families in China; Foreign exchange transferred from overseas by inheriting foreign heritage; Retrieving the expanded data of unfrozen foreign exchange in the United States

According to the Individual Income Tax Law of the People's Republic of China and the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, individual income tax can be reduced for the following items upon approval, and the scope and duration of the reduction shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government:

1. Disabled and widowed people.

2. Heavy losses are caused by natural disasters;

3. Other exemptions and reductions approved by the financial department of the State Council. Document No.329 (1999) of Guoshuihan further clarifies that the above-mentioned disabled, widowed and martyrs whose personal income tax can be reduced with the approval of the provincial people's government are limited to labor income.

The specific income items are: salary and salary income; Income from the production and operation of individual industrial and commercial households; Income from contracted operation and leased operation of enterprises and institutions; Income from labor remuneration; Income from remuneration; Income from royalties. Personal income tax cannot be reduced for other income.

4. According to the Individual Income Tax Law of the People's Republic of China, the income from remuneration for writing can be reduced by 3% according to the taxable amount.

Personal income tax.