All incomes, which are not exempt from individual income tax

Each city has a personal income tax threshold, and if it is not reached, there is no need to pay it.

According to Article 4 of the Individual Income Tax Law of the People's Republic of China, the following items of individual income are exempt from individual income tax:

1. Prizes awarded by provincial-level people's **, *** ministries and commissions, units at or above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations, in the fields of science, education, technology, culture, health, sports, environmental protection, etc.;

2. Interest on treasury bonds and financial bonds issued by the state;

3. Subsidies and allowances issued in accordance with the unified provisions of the state;

4. Welfare expenses, pensions and relief funds;

5. Insurance indemnity;

6. Transfers and demobilization expenses for servicemen;

7. Settling-in allowance, retirement pay, retirement salary, retirement salary, and retirement living allowance paid to cadres and employees in accordance with the unified provisions of the state;

8. Income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China who are exempt from tax in accordance with the relevant laws and regulations of the People's Republic of China;

9. Income exempted from tax as stipulated in the international conventions and agreements to which China is a party;

10. Tax-exempt income approved by the financial department.

Supplementary knowledge: the object of personal income tax.

1. The taxpayers of China's individual income tax are those who reside in China and have income, as well as individuals who do not reside in China but obtain income from China, including Chinese citizens, foreigners who obtain income in China and compatriots from Hong Kong, Macao and Taiwan.

2. Resident taxpayers who have a domicile in China, or who have not domiciled but have resided in China for one year, are resident taxpayers and shall bear unlimited tax liability, that is, they shall pay individual income tax on their income obtained within and outside China in accordance with the law.

3. Individuals who are non-resident taxpayers who have no domicile and do not reside in China or who have no domicile and have resided in China for less than one year are non-resident taxpayers who bear limited tax liabilities and only pay individual income tax on their income obtained from China in accordance with the law.

Legal analysis: according to the latest provisions of the individual income tax law, bonuses; National debt; subsidy subsidy; welfare expenses; Pension; Relief insurance payouts; military transfer expenses; demobilization costs; retirement pay; settling-in allowance and retirement pay for cadres and employees; basic pension or retirement allowance; Income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China; Income exempted from taxation stipulated in international conventions and signed agreements is exempt from individual income tax. Other tax-exempt income is also exempt from individual income tax.

Legal basis: Article 4 of the Individual Income Tax Law of the People's Republic of China The following items of personal income are exempt from individual income tax: (1) bonuses in science, education, technology, culture, health, sports, environmental protection and other aspects issued by provincial-level people's **, *** ministries and commissions, units above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations;

2. Interest on treasury bonds and financial bonds issued by the state;

3. Subsidies and allowances issued in accordance with the unified provisions of the state;

4. Welfare expenses, pensions and relief funds;

5. Insurance indemnity;

6) Transfer, demobilization and retirement allowances for servicemen;

7) Settling-in allowance, retirement allowance, basic pension or retirement allowance, retirement allowance, and retirement allowance paid to cadres and employees in accordance with the uniform provisions of the state;

8) The income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China who are exempt from tax in accordance with relevant laws and regulations;

9) Income exempted from tax as stipulated in the international conventions and agreements signed by the government of China;

10) Other tax-exempt income as stipulated in ***.

The provisions on the exemption from hunger in item 10 of the preceding paragraph shall be reported to the Standing Committee of the National People's Congress for the record.

The following personal income is exempt from individual income tax:

1) Bonuses in science, education, technology, culture, health, sports, environmental protection and other aspects issued by provincial-level people's ** and *** ministries and commissions and units above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations;

2) interest on treasury bonds and financial bonds issued by the state;

3) Subsidies and allowances issued in accordance with the unified provisions of the state;

4) Welfare expenses, pensions, and relief funds;

5) Insurance indemnity;

6) Transfer, demobilization and retirement allowances for military personnel;

7) Settling-in allowance, retirement pay, basic pension or retirement allowance, retirement allowance and retirement allowance paid to cadres and employees in accordance with the unified provisions of the state;

What are the exemptions from personal income tax?

8) Income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China who are exempt from tax in accordance with relevant laws and regulations;

9) Income exempted from tax in international conventions and agreements signed by China**;

10) Other tax-exempt income as stipulated in ***.

In any of the following circumstances, individual income tax may be reduced, and the specific range and time limit shall be prescribed by the people of the province, autonomous region and municipality directly under the Central Government, and shall be reported to the Standing Committee of the People's Congress at the same level for the record:

1) Income of the disabled, orphaned and martyrs;

2) Suffering major losses due to natural disasters.

Other circumstances for tax reduction may be prescribed and reported to the Standing Committee of the National People's Congress for the record.

Preferential treatment of exemption from individual income tax.

1.Bonuses in science, education, technology, culture, health, sports, environmental protection and other aspects issued by provincial-level people's **, *** ministries and commissions and units above the army level of the Chinese People's Liberation Army, as well as foreign organizations;

2.interest on treasury bonds, local ** bonds and financial bonds issued by the state;

3.subsidies and allowances issued in accordance with the unified provisions of the state;

4.Welfare expenses (living allowances), pensions, and relief payments (hardship allowances);

5.insurance indemnity;

6.transfer and demobilization expenses for military personnel;

7.Settling-in allowance, retirement allowance, basic pension or retirement allowance, and retirement living allowance paid to cadres and employees in accordance with the unified provisions of the state;

8.For senior experts who have reached the retirement or retirement age, but have appropriately extended the retirement or retirement age due to work needs, their wages and salaries during the extended retirement or retirement period shall be regarded as retirement wages and retirement wages and shall be exempted from individual income tax;

9.The bonuses or prizes of eligible righteous and courageous persons shall be exempted from individual income tax upon approval by the competent tax authorities;

10.bonuses obtained for individual reporting and investigation of various illegal and criminal acts;

11.The interest on residents' savings deposits and the interest income from the transaction settlement funds obtained by individual investors in the market are temporarily exempted from individual income tax;

12.The withholding interest tax handling fee income obtained by the tax personnel engaged in withholding and payment in the savings institution shall be exempted from individual income tax if the individual goes through the withholding and payment procedures, and the withholding handling fee obtained in accordance with the regulations;

13.The three insurances and one housing fund (housing provident fund, medical insurance, basic endowment insurance, and unemployment insurance) paid by enterprises and individuals in accordance with the proportion stipulated by the people at or above the provincial level are allowed to be deducted from the taxable income of individuals; Individuals are exempted from taxation when they receive the original housing provident fund, medical insurance and basic pension insurance;

14.Maternity allowances, maternity medical expenses, or other allowances and subsidies in the nature of maternity insurance obtained by women giving birth in accordance with the maternity insurance measures formulated by the people at or above the county level in accordance with the relevant provisions of the state;

15.Work-related injury insurance benefits obtained by injured employees and their close relatives in accordance with the Regulations on Work-related Injury Insurance;

16.Individual income tax shall not be levied on the income obtained from the "four industries" obtained by individual industrial and commercial households or individuals, as well as sole proprietorship enterprises and partnership enterprises engaged in planting, aquaculture, breeding and fishing (hereinafter referred to as the "four industries");

17.Income obtained by an individual from the transfer of a house for self-use for more than 5 years and as the only family living residence;

18.Administrative settlement funds obtained by individual investors from insured companies;

19.For individuals transferring non-original shares of listed companies** and companies listed on the National Equities Exchange and Quotations (the income obtained is temporarily exempted;

20.Dividends and dividends differentiated individual income tax policy - dividends and dividends obtained by individuals from listed companies and companies listed on the National Equities Exchange and Quotations (NEEQ):

According to Article 4 of the Individual Income Tax Law of the People's Republic of China, the following items of individual income are exempt from individual income tax:

1. Prizes awarded by provincial-level people's **, *** ministries and commissions, units at or above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations, in the fields of science, education, technology, culture, health, sports, environmental protection, etc.;

2. Interest on treasury bonds and financial bonds issued by the state;

3. Subsidies and allowances issued in accordance with the unified provisions of the state;

4. Welfare expenses, pensions and relief funds;

5. Insurance indemnity;

6. Transfers and demobilization expenses for servicemen;

7. Settling-in allowance, retirement pay, retirement salary, retirement salary, and retirement living allowance paid to cadres and employees in accordance with the unified provisions of the state;

8. Income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China who are exempt from tax in accordance with the relevant laws and regulations of the People's Republic of China;

9. Income exempted from tax as stipulated in the international conventions and agreements to which China is a party;

10. Tax-exempt income approved by the financial department.

If you ask a question, you can search the original text of the latest "Individual Income Tax Law of the People's Republic of China" on the Internet. The exemption of personal income is clearly stipulated in Article 4 of the Individual Income Tax Law. There are a total of nine articles that specifically refer to and one that authorizes the people to be exempt from tax.

As for how to stipulate it, this is not written in the individual income tax law, it is a separate document, and this is a special case.

Exemption from personal income tax: (1) bonuses in science, education, technology, culture, health, sports, environmental protection and other aspects issued by provincial-level people's **, *** ministries and commissions, units above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations; 2. Interest on treasury bonds and financial bonds issued by the state; 3. Subsidies and allowances issued in accordance with the unified provisions of the state; 4. Welfare expenses, pensions and relief funds; 5. Insurance indemnity; 6) Transfer, demobilization and retirement allowances for servicemen; 7) Settling-in allowance, retirement allowance, basic pension or retirement allowance, retirement allowance, and retirement allowance paid to cadres and employees in accordance with the uniform provisions of the state; 8) The income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China who are exempt from tax in accordance with relevant laws and regulations; 9. Income exempted from tax as stipulated in the international conventions and agreements to which China is a party; 10) Other tax-exempt income as stipulated in ***. The tax exemption provisions in item 10 of the preceding paragraph shall be reported to the Standing Committee of the National People's Congress for the record.

Those who are exempt from individual income tax include subsidies, allowances, welfare expenses, pensions, relief funds, etc., which are uniformly stipulated by the state.

** Some bonuses, retirement salaries, as well as some transfer fees for personal intellectual property, royalties, interest on bank deposits, etc.

Exemption from individual income tax includes relief funds, pensions, military transfer expenses, demobilization expenses, reimbursement compensation, academician allowances, retirement pensions, retirement allowances, etc.

This is determined according to the personal income tax law, and he says that you get this bonus at or above the provincial level.

What are the exemptions from personal income tax?

According to Article 4 of China's Individual Income Tax Law, the following personal income is exempt from individual income tax:

1. Prizes awarded by provincial-level people's **, *** ministries and commissions, units at or above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations, in the fields of science, education, technology, culture, health, sports, environmental protection, etc.;

2. Interest on treasury bonds and financial bonds issued by the state;

3. Subsidies and allowances issued in accordance with the unified provisions of the state;

4. Welfare expenses, pensions and relief funds;

5. Insurance indemnity;

6. Transfers and demobilization expenses for servicemen;

7. Settling-in allowance, retirement pay, retirement salary, retirement salary, and retirement living allowance paid to cadres and employees in accordance with the unified provisions of the state;

8. Income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China who are exempt from tax in accordance with the relevant laws and regulations of the People's Republic of China;

9. Income exempted from tax as stipulated in the international conventions and agreements to which China is a party;

10. Tax-exempt income approved by the financial department.

What are the exemptions from personal income tax?

The bonuses issued by the people at or above the provincial level, various departments, and military-level units in terms of science and technology, education, culture and health, interest earned from treasury bond deposits, special allowances and subsidies issued by the state, in addition, as well as insurance, pensions, benefits, and pensions are not subject to individual income tax.

(1) Provincial-level people's **, *** ministries and commissions, units above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international groups.

Prizes awarded in the fields of science, education, technology, culture, health, sports, environmental protection, etc.

2) interest on treasury bonds and financial bonds issued by the state;

3) Subsidies and allowances issued in accordance with the unified provisions of the state;

4) Welfare expenses, pensions, and relief funds;

5) Insurance indemnity;

6) Transfers and demobilization expenses for military personnel.

7) Settling-in allowance, retirement pay, retirement salary, retirement salary, and retirement living paid to cadres and employees in accordance with the unified provisions of the state.

Subsidy.