Government funds and administrative charge are not taxed. Collect and transfer funds and administrative fees to the government. If the government funds or administrative fees collected by taxpayers in addition to the price meet the requirements, they may not be included in the taxable income of VAT. Government funds or administrative fees collected on its behalf are not out-of-price fees, and should meet the following conditions at the same time: first, government funds approved by the State Council or the Ministry of Finance, and administrative fees approved by the State Council or provincial people's governments and their finance and price departments; The second is to issue financial bills made by financial departments at or above the provincial level (including the provincial level) at the time of collection; Third, the money received is turned over to the finance in full.

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall be subject to 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.