Article 1 These Provisions are formulated in order to encourage institutions to make the transition to economic self-reliance and capital self-sufficiency, so that institutions can gradually raise the income level of employees in a planned way and control the excessive growth of consumption funds from a macro perspective. Article 2 If the state no longer allocates enterprise funds to public institutions that implement enterprise management, and implements self-funded wage reform according to the wage standards set by the state and provinces, autonomous regions and municipalities directly under the Central Government and the approved capital increase index, the total bonus paid in the whole year does not exceed three months' basic salary per capita, except for additional salary, which is tax-free; The bonus tax shall be levied according to the applicable tax rate of the bonus tax of state-owned enterprises for the part exceeding the tax exemption limit. Article 3 If a public institution that needs the state to allocate part of its business funds carries out wage reform at its own expense in accordance with the wage standards set by the state and the provinces, autonomous regions and municipalities directly under the Central Government and the approved capital increase index, it shall be exempted from tax if the total bonus paid in the whole year does not exceed two months' basic salary per capita, except for the supplementary salary; In addition to the extra salary, if the total amount of bonuses distributed throughout the year does not exceed one and a half months' basic salary, institutions that partially pay their own expenses and partially rely on state funds for wage reform are exempt from tax; The bonus tax shall be levied according to the applicable tax rate of the bonus tax of state-owned enterprises for the part exceeding the tax exemption limit. Article 4 If the total amount of bonuses issued by institutions that need full state funding for wage reform completely exceeds the approved limit per capita, bonus tax shall be levied according to the applicable tax rate of bonus tax for state-owned enterprises. Article 5 Where Articles 2, 3 and 4 of these Provisions are specifically applicable to specific institutions, they shall be reported to the finance department at the same level for approval by the superior competent department of each institution. Article 6 After the wage reform plan of public institutions is approved by the competent department and the financial department, it shall be copied to the local tax authorities. Article 7 Extra wages and bonuses paid by public institutions that exceed the wage standards stipulated by the state, including all kinds of bonus wages, allowances, subsidies and in-kind rewards paid with the obtained economic income, are included in the calculation scope of bonus tax. Eighth institutions to pay bonus tax, fines, fines, all from the economic income of the reward fund. Article 9 The collection and management of bonus tax of public institutions shall be implemented with reference to the Interim Provisions on Bonus Tax of State-owned Enterprises. Article 10 The basic salary includes: basic salary, post salary and seniority allowance (including seniority allowance and nurse seniority allowance), and regional salary allowance. Article 11 The Ministry of Finance shall be responsible for the interpretation of these Provisions; Detailed implementation rules shall be formulated by the Ministry of Finance. Article 12 These Provisions shall come into force as of 1985.