There should be no deduction. The scope of personal income tax is:

1. Income from wages and salaries

Income from wages and salaries refers to the income earned by individuals due to their employment or wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment. This means that any income obtained by an individual, as long as it is related to employment or employment, regardless of the source of capital expenditure of the unit or payment in the form of cash, kind, negotiable certificates, etc., is taxable as wages and salary income. object.

2. Income from production and operations of individual industrial and commercial households

3. Income from contracted operations and leasing operations of enterprises and institutions

Income from enterprises and institutions Income from contracted operations and leasing operations refers to the income obtained from individual contracted operations, group leasing operations, and subcontracting and subletting, including income from wages and salaries obtained by individuals on a monthly or per-time basis.

4. Income from labor remuneration

Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, and lecturing. , news, broadcasting, translation, review, calligraphy and painting, engraving, film and television, sound recording, video, performances, performances, advertising, exhibitions, technical services, introduction services, economic services, agency services and other services.

5. Income from royalties

Income from royalties refers to the income an individual receives from the publication or publication of his works in the form of books or newspapers. The "works" mentioned here refer to works including Chinese and foreign texts, pictures, music scores, etc. that can be published and published in the form of books, newspapers and periodicals; "personal works" include my own writings, translated works, etc. If an individual receives remuneration for a posthumous work, tax shall be calculated based on the income item of the remuneration.

6. Income from royalties

Income from royalties refers to the right to use patents, copyrights, trademarks, non-patented technologies and other franchises obtained by individuals. of income. Income from providing the right to use a copyright does not include income from royalties. The income obtained by the author from the public auction (bidding) of the original or copy of the manuscript of his written work shall be taxed as a royalty income item.

7. Interest, dividends, and bonus income

Interest, dividends, and bonus income refer to the interest, dividend, and bonus income obtained from individuals owning debts and equity. Interest refers to personal deposit interest, loan interest and interest on the purchase of various types of bonds. Dividends, also known as dividends, refer to the investment benefits that stock holders receive from a joint-stock company on a regular basis based on their stocks according to the articles of association of the joint-stock company. Dividends, also known as company (enterprise) dividends, refer to the portion of profits that a joint-stock company or enterprise distributes by shares in excess of dividends based on the profits that should be distributed. When a joint-stock enterprise pays dividends to individual shareholders in the form of stocks, or dividends, that is, bonus shares, the income tax shall be calculated based on the face value of the stocks distributed.

8. Income from property leasing

Income from property leasing refers to the income obtained by individuals from leasing buildings, land use rights, machinery, equipment, vehicles, and other properties. Property includes movable and immovable property.

9. Income from property transfer

Income from property transfer refers to the transfer of valuable documents, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other self-owned properties by individuals. Income obtained from giving to others or entities, including income obtained from the transfer of real estate and movable property. There is no tax for the time being on income derived from individual stock trading.

10. Accidental income

Accidental income refers to the income obtained by an individual that is non-recurring and belongs to various opportunities, including winning a prize, winning a prize, winning a lottery and other accidental income. Income of a nature (including bonuses, physical goods and securities). Individuals who purchase social welfare lottery tickets or Chinese sports lottery tickets and whose one-time winning income does not exceed 10,000 yuan are exempt from personal income tax. If the income exceeds 10,000 yuan, the full amount shall be calculated as incidental income items.

11. Other income

(1) An individual received the honorary bonus for academicians of the Chinese Academy of Sciences issued by the "Cai Guanshen Academician Honors Foundation of the Chinese Academy of Sciences".

(2) Individuals receive savings bonuses paid by the banking sector at an amount that exceeds the nationally prescribed interest rates and value preservation subsidy rates.

(3) Unpaid and preferential income received by an individual due to payment of relevant insurance premiums by the employer.

(4) The insurance company will pay interest (or similar income paid in other names) to life insurance customers who have not been insured during the policy period based on the insured amount and the bank savings deposit interest rate for the same period.

(5) Rebate income or transaction fee return income received by individual shareholders from securities companies recruiting large shareholders to open accounts and trade with the company, and paying part of the transaction fees obtained to large shareholders.

(6) Individuals obtain certain units and departments to issue cash, in kind or valuable coupons to relevant personnel of other units and departments during year-end summaries, various celebrations, business transactions and other activities.

(7) Resignation risk payment.

(8) Individuals receive remuneration for providing guarantees for units or others.

If it is difficult to define which taxable income item the income obtained by an individual is, it shall be reviewed and determined by the competent tax authority.

What you said should not be deducted, but to be on the safe side you should consult the local tax authorities