Current location - Trademark Inquiry Complete Network - Tian Tian Fund - What are the individual tax exemption items?
What are the individual tax exemption items?

The main projects that are exempt from personal income tax include: (1) Science, education, technology, culture, health, sports, environmental protection, etc. 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; (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 personal income tax exemptions stipulated by the State Council

Other subsidies and allowances; (4) Welfare fees, pensions, and relief funds; the so-called welfare fees refer to the welfare fees or trade union funds set aside by enterprises, institutions, state agencies, and social groups in accordance with relevant national regulations.

Living subsidy to individuals; the relief fund refers to the living hardship subsidy paid to individuals by the state civil affairs department.

(5) Insurance compensation; (6) Re-employment and demobilization fees for military personnel; (7) Settlement allowance, retirement pay, retirement wages, retirement wages, and retirement living allowances paid to cadres and employees in accordance with unified national regulations; (8) The income of diplomatic representatives, consular officials and other personnel of various countries’ embassies and consulates in my country that should be exempted from tax in accordance with the relevant laws of our country; (9) Income that is exempted from tax in international conventions and agreements signed by the Chinese government; (10) Economic income Income that is tax-free as approved by the financial department of the State Council; (11) Individual income from the transfer of listed company stocks obtained from the public issuance and transfer market of listed companies on the Shanghai Stock Exchange and Shenzhen Stock Exchange will continue to be exempt from personal income tax; (12) Individual purchases If the one-time winning amount of the sports lottery is less than 10,000 yuan, personal income tax is exempted; if the individual's one-time winning income from purchasing social welfare lottery tickets does not exceed 10,000 yuan, personal income tax is temporarily exempted; (13) Individuals receiving original withdrawals and deposits Housing provident fund, medical insurance premiums, and basic pension insurance funds are exempt from personal income tax; (14) Housing provident fund, medical insurance premiums, basic pension insurance premiums, and unemployment insurance funds paid in accordance with the proportions stipulated by the national or provincial local government Interest income earned by depositing into a personal bank account is exempt from personal income tax; (15) Income derived from the transfer of a house that has been used by individuals for more than five years and is the only living room of the family will continue to be exempt from personal income tax.