(1) bonus. Bonuses in science, education, technology, culture, health, sports and environmental protection. Awarded by the provincial government, the State Council ministries and commissions, units above the military level, foreign countries and international organizations;
(2) Bond interest. Interest on treasury bonds and financial bonds issued by the state;
(3) subsidies. Special government subsidies issued in accordance with the provisions of the State Council and tax-free subsidies and allowances stipulated by the State Council; (Rule 13)
(4) Relief funds. According to the relevant provisions of the state, the personal living allowance paid from the retained welfare funds or trade union funds; Relief funds and pensions paid by civil affairs departments to individuals; (Rule 14)
(5) Insurance compensation. Insurance compensation paid by insurance companies;
(6) Demobilization fee. Military transfer fee and demobilization fee;
(7) settling-in expenses and retirement expenses. According to the provisions of the cadres and workers to settle down, resign, retirement wages, retirement wages, retirement allowance;
(8) the income of diplomats. The income of diplomatic representatives, consular lawyers and other personnel in embassies and consulates in China who should be exempted from tax according to the relevant laws of China;
(9) Agreement tax-free income. Income exempted from taxes as stipulated in international conventions and agreements signed by the Government of China;
(10) Other income. Income exempted from tax with the approval of the financial department of the State Council.
2. The following incomes are temporarily exempted from individual income tax: ([94] Caishuizi No.20)
(1) bonus. Bonuses obtained by individuals for reporting and investigating various illegal and criminal acts;
(2) handling fee. Withholding and remitting personal handling fees, as well as withholding and remitting handling fees obtained according to regulations;
(3) Income from real estate transfer. Income from personal transfer of personal use for more than 5 years, and it is the only living room for the family;
(4) Income from deferred retirement. Senior experts who have reached retirement age, but are appropriately extended due to work needs, their wages and salaries during the extended retirement period shall be regarded as exempt from personal income tax.
3. The following income of foreign individuals shall be exempted from individual income tax: ([94] Caishuizi No.20)
(1) Living expenses. Housing subsidies, food subsidies, resettlement fees and laundry fees obtained by foreign individuals in the form of non-cash or reimbursement;
(2) Travel allowance. Subsidies for domestic and overseas business trips obtained by foreign individuals according to reasonable standards;
(3) Other expenses. The expenses for visiting relatives, language training and children's education obtained by foreign individuals are reasonable after examination and approval;
(4) Dividend income. Dividends and bonus income obtained by foreign individuals from foreign-invested enterprises.
4. The salary income of foreign experts is tax-free. Income from wages and salaries of the following foreign experts shall be exempted from individual income tax: (No.20 [94] of the Ministry of Finance)
(1) According to the special loan agreement of the World Bank, foreign experts working in China are directly dispatched by the World Bank;
(2) Experts directly sent by United Nations organizations to work in China;
(3) Experts working in China for United Nations aid projects;
(four) experts sent by donor countries to China to engage in free aid projects;
(five) according to the cultural exchange program signed by the two governments, the wages of cultural and educational experts who have been in China for less than two years shall be borne by their own countries;
(6) According to the international exchange program of Chinese universities, the wages and salaries of experts who come to work in China are borne by the state;
(7) The wages and salary income of experts who come to work in China through non-governmental scientific research agreements shall be borne by the institutions in this country.
5. Agricultural tax payment items are tax-free. Individual industrial and commercial households or individuals specialize in planting, breeding, feeding and fishing. If its business items fall within the scope of agricultural tax, agricultural specialty tax and animal husbandry tax, and the tax has been paid, personal income tax will no longer be levied. ([94] caishuizi No. Twentieth)
6. Dividends and dividend income are tax-free. Whether to levy individual income tax on dividends and bonus income obtained by individuals from grass-roots supply and marketing cooperatives and rural credit cooperatives shall be determined by the provincial people's government and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. ([94] caishuizi No. Twentieth)
7. Non-wage income is tax-free. The following subsidies, allowances or incomes that do not belong to my salary items are not subject to individual income tax: (Guo Shui Fa [1994] No.89)
(1) one-child fee;
(2) child care subsidies;
(3) Travel allowance and meal miss allowance;
(4) the implementation of the civil service wage system, not included in the basic wage subsidies, allowances and family non-staple food subsidies.
8. Income paid overseas is tax-free. Individuals who have no domicile in China and have resided in China for no more than 90 days or 183 days in a tax year are exempt from personal income tax if they come from China and are paid by overseas employees and do not belong to the employees' institutions and places in China. (Article 7 of the Regulations and Guo Shui Fa [1994] 148)
9. Overseas income is tax-free. Individuals who have no domicile in China and have resided in China for no more than 90 days in a tax year, or individuals who have resided in China for more than 183 days but less than 1 year during the period stipulated in the tax treaty, whose income comes from outside China, are exempt from personal income tax, but individuals who hold corporate directors or senior management positions in China, regardless of whether their income is paid by domestic enterprises or overseas enterprises. (Guo Shui Fa [1994]No. 148)
10. Overseas income is tax-free. Individuals who have no domicile in China, but have lived in China for 1 year but not more than 5 years, shall be subject to personal income tax only on the income obtained by enterprises and individuals in China, and exempt from personal income tax on the income obtained by enterprises and individuals outside China. (Article 6 of the Regulations and Guo Shui Fa [1994] 148)
1 1. With the approval of the competent tax authorities, foundations or similar organizations set up by governments at or above the township level or government departments at or above the county level to reward courageous people shall be exempted from personal income tax. (Caishuizi [1995] No.25)
12. Young crops compensation fee is tax-free. In the process of land expropriation, the compensation income of young crops paid by the unit to the land contractor is temporarily exempted from personal income tax. (Guo Zi [1997] No.87)
13. Individual share capital is tax-free. Joint-stock enterprises use capital reserve fund to increase their personal share capital, which does not belong to dividends and bonus income, and is not subject to personal income tax. (Guo Shui Fa [1997]No. 198)
14. Welfare and sports lottery bonuses are tax-free. Individuals who purchase social welfare lottery tickets and sports lottery tickets with winning income not exceeding 1000 yuan at one time are exempt from personal income tax. Personal income tax shall be levied in full if it exceeds 6,543,800 yuan. (Guo Shui Fa [1994]No. 127, Guo Shui Fa [1998]No. 12)
15. Income from stock transfer is tax-free. Personal income tax shall be temporarily exempted from personal income tax on the income from the transfer of shares of listed companies. (Caishuizi [1998] No.61)
16. Debt interest and stock price difference income are tax-free. Individual income tax is not levied on the debt interest and stock price difference income obtained by individual investors from the distribution of securities investment funds. (Caishuizi [1998] No.55)
17. Price difference income is tax-free. Individual income tax is not levied on the difference income obtained by individual investors from the shares of securities investment funds. (Caishuizi [1998] No.55)
18. The operating income and labor remuneration income of laid-off workers are tax-free. Laid-off workers' income from business operations and labor remuneration in the community residents' service industry, those who are self-employed shall be exempted from personal income tax for three years from the date of tax registration, and those who are self-sustaining laid-off and certified to engage in independent labor services from the date of filing with the tax authorities before the end of 2003. (Guo Shui Fa [1999] No.43)
19. Interest on education deposits is tax-free. Interest on special education savings deposits is exempt from interest income tax. (Guo Shui Fa [1999]No. 180)
20. The deposit interest of foreign depositors is tax-free. Depositors from Hong Kong, Macao and Taiwan and foreign depositors' interest on deposits in the special zone branches of foreign-funded banks shall be exempted from personal income tax.
2 1. Equity incentive is tax-free. Scientific research institutions and institutions of higher learning give individual rewards to scientific and technical personnel in the form of shares or capital contribution ratio. After examination and approval by the competent tax authorities, individual income tax will not be levied temporarily. (Guo Shui Fa [1999]No. 125)
22. The income from the sale of houses is tax-free. If an individual sells his own house and intends to buy it again at the market price within 1 year after selling the existing house, the personal income tax payable for selling the existing house shall be exempted in whole or in part, depending on the value of the re-purchase. If the re-purchase amount is greater than or equal to the original housing sales, all the tax deposit will be refunded and personal income tax will be exempted; If the purchase amount is less than the original housing sales, the tax deposit will be refunded in proportion, and the balance will be paid into the state treasury as personal income tax. (Caishuizi [1999] No.278)
23. Provident funds and insurance benefits are tax-free. Housing provident fund, medical insurance, basic old-age insurance and unemployment insurance funds withdrawn and paid by enterprises and individuals according to the prescribed proportion are exempt from personal income tax and interest income tax. (Caishuizi [1999] No.267)
24. Deferred tax on equity assets. Individual income tax will not be levied on the quantitative assets of enterprises with ownership obtained by individual employees in the form of joint-stock system. (Guo Shui Fa [2000] No.60)
25. Resettlement income is tax-free. The one-time resettlement income obtained by employees of state-owned enterprises from bankrupt enterprises due to enterprise bankruptcy shall be exempted from personal income tax. (Guo Shui Fa [2000] No.77 and Cai Shui [2006 54 38+0]654 38+057)
26. Salary income is tax-free. The one-time compensation income obtained by employees of state-owned enterprises due to the termination of labor contracts with enterprises is exempted from personal income tax if it is less than 3 times the average annual salary of employees of local enterprises in the previous year. The specific exemption standard shall be determined by the provincial local taxation bureau. (Guo Shui Fa [2000] No.77)
27. Unemployment insurance is tax-free. Unemployed persons who meet the conditions stipulated in the Regulations on Unemployment Insurance receive unemployment insurance benefits and are exempt from personal income tax. (Guo Shui Fa [2000] No.83)
28. Family business income tax exemption. From June 5438+1 October1day, 2000, the dependents engaged in self-employment will be exempted from personal income tax for three years from the date of receiving the tax registration certificate. (Caishui [2000] No.84)
29. Preferential income without compensation is tax-free. Free preferential income obtained by individuals paying relevant commercial insurance premiums themselves (except for insurance in which all insurance premiums are returned to individuals) is not regarded as personal taxable income, and personal income tax is not levied.
30. The handling fee for withholding interest tax is tax-free. Personal income tax shall be exempted from the income of withholding and remitting interest tax fees obtained by tax personnel engaged in withholding and remitting in savings institutions. (Guo Shui Fa [200 1] No.31)
3 1. Science and technology innovation award is tax-free. In the "Tomorrow's Little Scientist" activity sponsored by the Ministry of Education and the Hong Kong Triumph Foundation, individual students' scientific and technological innovation bonuses are exempt from personal income tax. (Guoshuihan [20065438+0] No.692, Guoshuihan [2002] No.65438+0087, Guoshuihan [2006] No.459)
32. Foreign individuals are exempt from paying family visit fees. The expenses for visiting relatives obtained by foreign individuals not more than twice a year and paid according to reasonable standards shall be exempted from personal income tax. (Guo shui fa [1997] No.54 and Shui Han [200 1] No.336)
33. The difference income of individual subscription and redemption fund units is tax-free. Individual income tax will not be levied on the difference income obtained by individual investors in purchasing and redeeming the shares of open-end securities investment funds for the time being. (Caishui [2002]No. 128)
34. Income from fund distribution is tax-free. Personal income tax and enterprise income tax are not levied on the income obtained by investors (including individual and institutional investors) from the distribution of open-end securities investment funds for the time being. (Caishui [2002]No. 128)
35. In rural areas, the income from agricultural specialties changed from fees to taxes is tax-free. In the pilot areas of rural tax and fee reform, agricultural specialty tax will be stopped and agricultural tax will be levied instead. Since then, individual income tax will no longer be levied on the income of agricultural specialty products obtained by self-employed households. (Caishui [2003]No. 157)
36. Bonuses for teachers in institutions of higher learning are tax-free. The Ministry of Education awarded a bonus of 20,000 yuan per person to the first famous teacher in colleges and universities, which was exempt from personal income tax. (Guoshuihan [2003] 1294)
37. Laid-off workers engaged in self-employment are exempt from tax. From June 5438+1 October1day, 2003 to the end of 2005, laid-off and unemployed workers engaged in self-employment (except construction, entertainment, advertising, sauna, massage, Internet cafes and oxygen bars) will be exempted from personal income tax for three years from the date of receiving the tax registration certificate. (Caishui [2002] No.208)
The income from winning the Olympic Games is tax-free. The bonus and other reward income obtained by participating athletes for the Olympic Games shall be exempted from personal income tax in accordance with the current relevant regulations. (Caishui [2003] 10)
39 SARS prevention and control personnel in subsidy income are exempt from tax. From June 5438+1 October1day, 2003 to the end of the epidemic, frontline medical and epidemic prevention personnel who participated in the prevention and treatment of SARS in infectious disease hospitals, general hospitals, centers for disease prevention and emergency centers and other units undertaking the prevention and treatment of SARS were exempted from personal income tax. (Caishui [2003] No.65438 +00 1)
40. SARS prevention and control supplies are tax-free. From June 5438+1 October1day, 2003 to the end of the epidemic, in order to prevent the spread of SARS, drugs, medical supplies and protective equipment (excluding cash) distributed by the unit to individuals for the prevention of SARS may not be included in the salary and salary income of individuals in the current month, and may be exempted from personal income tax. (Caishui [2003] No.65438 +00 1)
4 1. Tax relief for taxi drivers. From May 1 2003 to September 30, 2003, provincial governments may exempt taxi drivers from personal income tax or reduce the amount of tax collection according to the epidemic situation of SARS. (Caishui [2003]No. 1 13)
42. Retired soldiers are tax-exempt from self-employment. From 200 1 and 1 to the end of 2003, the income from the business operations of retired noncommissioned officers and conscripts within the scope of tax provisions and the income from labor remuneration for providing services to social residents shall be exempted from personal income tax for three years. (Guo Shui Fa [200 1]No. 1 1)
43. Demobilized cadres are tax-free when they choose their own jobs. From May 1 2003, demobilized military cadres engaged in self-employment shall be exempted from personal income tax for three years from the date of receiving tax registration certificates. ([200 1] Guo Zhuanlian No.8, Caishui [2003] No.26)
44. Vegetables operated by self-employed individuals during SARS are tax-free. During the "SARS" period, individual industrial and commercial households in Beijing were exempted from personal income tax on their vegetable business. The specific implementation measures and implementation date are decided by the Beijing Municipal Government according to the development of the epidemic. (Caishui [2003]No. 1 12)
45. In order to promote the development of Sino-Japanese friendly relations and deepen the exchanges and understanding between the two peoples, Soong Ching Ling Foundation was established according to the wishes of the late President of China-Japan Friendship Association, Mr. Sun Pinghua. The bonus that individuals get from the fund belongs to the cultural bonus awarded by various ministries and commissions in the State Council. According to the first paragraph of Article 4 of the Individual Income Tax Law of People's Republic of China (PRC), the bonus income obtained by individuals from the fourth fund shall be exempted from individual income tax. (Guoshuihan [2004] No.917)
46. In order to encourage the broad masses of Chinese laborers to actively participate in mass scientific and technological research, technological innovation and invention-creation activities, promote China's scientific and technological progress and promote economic development, according to the provisions of the first paragraph of Article 4 of the Individual Income Tax Law of People's Republic of China (PRC) issued by various ministries and commissions in the State Council on the exemption of scientific and technological awards, the winners of Chinese laborers' technological innovations are exempted from personal income tax. (Guoshuihan [2004] 1204)
47. According to Article 4 (1) of the Individual Income Tax Law of People's Republic of China (PRC), the State Forestry Administration directly under the State Council is exempt from individual income tax. (Guoshuihan [2004] 1389)
48. In order to further encourage and develop the contingent of high-tech talents, support and promote the sustainable development of China's manned spaceflight industry, and enhance its comprehensive national strength, according to the provisions of Article 4 of the Individual Income Tax Law of People's Republic of China (PRC), the bonus income obtained by the winners of the Ceng Xianzi Manned Space Fund is regarded as the science and technology prize awarded by foreign organizations, and is exempt from individual income tax. (Guoshuihan [2005] 1 16)
49. According to the first paragraph of Article 4 of the Individual Income Tax Law of People's Republic of China (PRC), the environmental protection bonuses awarded by the ministries and commissions of the State Council are exempt from individual income tax, and the individual bonuses of the winners of the third China Environmental Award and the China Environmental Award-Green Oriental Award (see the annex for details) are exempt from individual income tax. (Guoshuihan [2006] No.323)
50. According to the first paragraph of Article 4 of the Individual Income Tax Law of People's Republic of China (PRC), the bonus income obtained by the winners of the 2006 Tan Kah Kee Science Prize shall be exempted from individual income tax. ? Under the condition that the business director, organizational structure and selection method of the Tan Kah Kee Science Award remain unchanged, the bonus income of individual winners of the Tan Kah Kee Science Award in future years can continue to be exempted from individual income tax according to the provisions of the first paragraph of Article 4 of the Individual Income Tax Law of People's Republic of China (PRC). (Guoshuihan [2006] No.5665438 +0)