Specific subsidies and allowances in wages and salaries.

1. Tax-free items in wages and salary income

According to the tax law, wages and salary income under certain specific conditions can be exempted from personal income tax. For example, subsidies and allowances issued in accordance with unified national regulations, such as academician allowances, special government allowances, etc., as well as special government allowances, academician allowances, senior academician allowances, etc. issued in accordance with the regulations of the State Council, are all tax-free.

2. Tax-free items in income from labor remuneration

In terms of labor remuneration, there are also some specific circumstances in which personal income tax is exempted. For example, income derived by individuals from providing labor services abroad can be tax-free if certain conditions are met. In addition, individuals engaged in specific occupations, such as diplomats, consular officials, etc., may also enjoy tax-free treatment for their labor remuneration received abroad.

3. Tax-free items in royalties

For individuals engaged in literary, artistic and scientific creation, their royalties may also be exempted from personal income tax if they meet certain conditions. This usually involves the publishing and publication of works, etc. The specific tax exemption conditions need to be judged according to the tax law.

IV. Tax-free items in royalties income

Royalty income, such as royalties from patents, trademarks, copyrights, etc., can also be exempted under certain circumstances. Exemption from personal income tax. This usually involves the transfer and licensing of intellectual property rights, etc. The specific tax exemption conditions need to be judged according to tax laws and relevant policies.

5. Other tax-exempt items

In addition to the above types of income, there are some other incomes under specific circumstances that are exempt from personal income tax. For example, if an individual donates personal property to education, poverty alleviation, relief and other public welfare charities in accordance with relevant national regulations, the donation amount can be deducted from the taxable income within a certain limit. In addition, there are some incomes closely related to personal life, such as pensions, relief funds, insurance compensation, etc., which are usually exempt from personal income tax.

In summary:

The main items that are exempt from personal income tax include specific subsidies and allowances in wages and salaries, specific circumstances in income from labor remuneration, and income from author remuneration. Specific conditions, specific circumstances in royalties income, and other income closely related to public welfare charity and personal life. The existence of these tax-free items helps reduce the tax burden on taxpayers and promote the reasonable distribution of personal income and the harmonious development of society.

Legal basis:

"Individual Income Tax Law of the People's Republic of China"

Article 4 stipulates:

The following Items of personal income are exempt from personal income tax:

(1) Science, education, technology, culture, science and technology certificates issued by provincial people's governments, ministries and commissions of the State Council and units above the military level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations. Bonuses in health, sports, environmental protection, etc.;

(2) Interest on national bonds and financial bonds issued by the state;

(3) Subsidies and allowances issued in accordance with unified national regulations ;

(4) Welfare fees, pensions, and relief funds;

(5) Insurance compensation;

(6) Military personnel’s transfer fees and demobilization fees , Retirement pay;

(7) Settlement allowance, retirement payment, basic pension or retirement payment, retirement payment, and retirement living allowance paid to cadres and employees in accordance with unified national regulations;

(8) Income of diplomatic representatives, consular officials and other personnel of various countries’ embassies and consulates in China that should be exempted from tax in accordance with relevant laws;

(9) International conventions to which the Chinese government participates, and agreements signed Income that is tax-free as stipulated in the agreement;

(10) Other tax-free income as stipulated by the State Council.

"Regulations on the Implementation of the Personal Income Tax Law of the People's Republic of China"

According to the relevant provisions of the Personal Income Tax Law, the specific scope, conditions and calculation methods of tax-free income are detailed Regulations and interpretations.

These regulations provide clear guidance and basis for taxpayers to ensure that they can correctly enjoy tax preferential policies.