According to the Individual Income Tax Law of the People's Republic of China, the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China and relevant documents and regulations, the policies for tax reduction and exemption of individual income tax mainly include: (1) science, education, technology, culture and health issued by provincial people's governments, ministries and commissions of the State Council and units above the military level of the People's Liberation Army of China, as well as foreign organizations and international organizations. Personal income tax includes bonuses, which are included in wages.