(a) science, education, technology, culture, health, sports, environmental protection and other aspects of the bonus. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations;

(2) Interest on savings deposits in national banks (including credit cooperatives), interest on bonds and debts issued by People's Republic of China (PRC) and the Ministry of Finance, and interest on financial bonds approved by the State Council;

(three) the welfare funds retained by enterprises, institutions, organs, organizations and schools or the living allowance paid to individuals from the funds of trade unions, and the living allowance paid to individuals by the civil affairs departments of the state;

(four) housing provident fund, medical insurance and basic old-age insurance paid by enterprises and individuals to designated financial institutions in accordance with the proportion stipulated by the state or the municipal government;

(5) Insurance compensation.

(6) Resettlement allowance, resignation fee, retirement salary, retirement living allowance, job change fee and demobilization fee paid to cadres and workers in accordance with the unified provisions of the state;

(seven) bonuses received by individuals who report and investigate various illegal and criminal acts;

(eight) to go through the formalities of withholding taxes, and to withhold and remit personal income handling fees according to regulations;

(9) Losses and donations provided by individuals to public welfare undertakings such as education and areas suffering from serious natural disasters and poverty-stricken areas through social organizations and state organs in China, which do not exceed 30% of the taxable income declared by individuals, may be deducted from their taxable income;

(ten) other income tax-free with the approval of the state. Article 2 Withholding agents shall withhold and remit personal income tax when paying the following income to individuals:

(1) Income from wages and salaries. Income from wages and salaries refers to wages, salaries, funds, year-end salary increase, allowances, subsidies and other employment-related income obtained by individuals in government agencies, organizations, military units, schools, enterprises, institutions, individual industrial and commercial households and other units because of their employment or employment.

Income from wages and salaries, after deducting 800 yuan expenses and subsidies of 100 yuan per person per month, is taxable income, and personal income tax is withheld and remitted according to the 9-level progressive tax rate of 5%-45%.

Personnel who implement the lump-sum method of supply and marketing expenses shall withhold and remit personal income tax according to a certain proportion of the extraction expenses approved by the competent local tax authorities.

(2) Income from contracted operation and lease operation of enterprises and institutions. The income from contracted operation and leased operation refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including the income in the nature of wages and salaries obtained by individuals on a monthly or per-visit basis.

If the operating results of contracting or leasing enterprises are owned by them, the taxable income shall be the balance of the total income of each tax year after deducting the monthly 800 yuan fee and 100 yuan subsidy, and the personal income tax shall be withheld and remitted at the five-level cumulative tax rate of 5%-35%.

(3) Income from remuneration for labor services. Income from remuneration for labor services refers to that individuals independently engage in design, decoration, installation, drawing, testing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, tutoring, hosting, running classes, performing, performing, advertising, exhibitions, technical services, etc.

The difference between wages and salary income and income from labor remuneration is that wages and salary income belong to dependent individual labor activities, that is, the remuneration obtained from working in organs, enterprises and institutions; The income from labor remuneration is the remuneration obtained by individuals independently engaging in various skills and providing various services, which belongs to one-time income. If the income from labor remuneration does not exceed 4,000 yuan each time, 800 yuan will be deducted; If the expenses are more than 4,000 yuan, 20% will be deducted, and the balance will be taxable income, and personal income tax will be withheld and remitted at the rate of 20%. If the one-time income is abnormally high, an additional levy will be imposed.

(4) Income from remuneration for manuscripts. The term "income from remuneration" refers to the income from remuneration obtained by individuals for publishing their works in books, newspapers and periodicals, and the income from remuneration is reduced by 30% according to the taxable amount.

Royalty income. Royalty income refers to the income obtained by individuals providing patents, trademarks, copyrights, non-patented technologies and other franchise rights to others or units.

Property rental income. Income from property leasing refers to the income obtained by individuals from renting buildings, houses, land use rights, machinery and equipment, vehicles, boats and other property.

Personal income tax shall be withheld and remitted according to the income from labor remuneration. There is no additional tax.

Income from property transfer. Income from property transfer refers to the income obtained by individuals from transferring securities, shares, buildings, houses, land use rights, machinery and equipment, vehicles, boats and other property. The balance of the transfer income after deducting the original value of the property and reasonable expenses is taxable income, and personal income tax is withheld and remitted at the rate of 20%.

(5) Income from interest, dividends and bonuses. Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights. In addition to the interest on savings deposits of financial institutions, treasury bonds and financial bonds issued by the state, the income earned by individuals belongs to unit fund-raising, interest on various bonds, interest on shares and dividends, and the part whose interest rate exceeds the one-year time deposit rate of the People's Bank of China shall be withheld and remitted at the rate of 20%.

(6) Accidental income. Accidental income refers to individual winning money, prizes and other accidental income, such as prize-winning sales, prize-winning bonds, prize-winning fund-raising, fund savings, prize-winning competitions and prize-winning fund-raising. Unexpected income shall be withheld and remitted by the reward unit at the rate of 20%.