According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Individual Income Tax Policy:

Two, about personal access to official transportation, communication and tax subsidy income.

Personal income tax shall be levied on official vehicles and communication subsidy income obtained by individuals due to the reform of official vehicles and communication system, after deducting certain standard official expenses.

If it is paid monthly, personal income tax will be levied on the income from "wages and salaries" in that month; If it is not paid monthly, it will be decomposed into the current month and merged with the income from "wages and salaries" in the current month, and personal income tax will be levied.

The official expenses deduction standard shall be investigated and calculated by the provincial local taxation bureau according to the actual situation of taxpayers' official transportation and communication expenses, determined after approval by the provincial people's government, and reported to State Taxation Administration of The People's Republic of China for the record.

Three, about the taxation of personal income obtained free of charge.

Personal income tax shall be levied according to the tax item of "other income" for the free preferential income obtained by the employer from paying the relevant insurance fees.

If an individual pays the relevant commercial insurance premium (except the insurance premium returned to the individual in full), the preferential income obtained free of charge will not be regarded as personal taxable income, and no personal income tax will be levied.

Extended data:

According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Individual Income Tax Policy:

First, the income of enterprise employees shall be taxed, and administrative departments, institutions and social organizations shall implement internal retirement measures in the process of institutional reform.

Wages and salaries obtained by individuals after going through internal retirement procedures from their original work units to the statutory retirement age are not retirement wages, and personal income tax shall be levied according to the items of "income from wages and salaries".

The one-time income obtained by an individual from the original employer after going through the internal retirement formalities shall be calculated on an average monthly basis between going through the internal retirement formalities and the legal retirement age.

After merging with the income from "wages and salaries" in the current month, the deduction standard of expenses in the current month will be deducted, and the applicable tax rate will be determined according to the balance. Then add the salary and salary of the current month to the one-time income obtained, deduct the deduction standard, and collect personal income tax at the applicable tax rate.

The income from "wages and salaries" obtained by an individual from re-employment between the internal retirement formalities and the statutory retirement age should be merged with the income from the original employer in the current month, and personal income tax should be declared and paid to the competent tax authorities according to law.

Baidu Encyclopedia-Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Individual Income Tax Policy