(1) Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. Awarded by the provincial people's government, ministries and commissions in the State Council, units of the People's Liberation Army at or above the army level in China, and foreign and international organizations.
(II) The people's governments at or above the township level or the courageous foundation or similar organizations established with the approval of the competent departments of the people's governments at or above the county level, which have institutions and articles of association, shall give bonuses to courageous people, but they must be approved by the competent tax authorities.
(3) Interest on bonds issued by the Ministry of Finance and financial bonds approved by the State Council.
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall pay individual income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
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