02 One-child subsidy According to the Provisions on Several Issues Concerning the Collection of Individual Income Tax, the one-child subsidy is not taxed.
According to the "Regulations on Several Issues Concerning the Collection of Individual Income Tax", the subsidies, the difference of subsidies and the non-staple food subsidies of family members that are not included in the total basic salary are not taxed.
04 Childcare Subsidies According to the Provisions on Several Issues Concerning the Collection of Individual Income Tax, childcare subsidies are not taxed.
Travel allowance and meal allowance According to the Provisions on Several Issues Concerning the Collection of Individual Income Tax, travel allowance and meal allowance are not taxed.
Subsidies and allowances for military cadres are based on the legal basis: The following eight incomes are not included in the notice of the Ministry of Finance on the collection of personal income tax on wages and salaries of military cadres in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). 1. Special government allowance; 2. Welfare subsidies; 3. Husband and wife separation allowance; 4. The dependents have no subsidies for work and life difficulties; 5. Only-child health care fee; 6. Children's education subsidies; 7 cadres at or above the corps level official fees (nanny fees); 8 commissary price difference subsidy.
Senior experts extend retirement wages and wage income. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Several Policy Issues concerning Individual Income Tax, senior experts who have reached retirement age but have extended their retirement age due to work needs (experts and scholars who enjoy special government allowances issued by the state) are regarded as their retirement wages and salary income and are exempt from individual income tax.
According to the individual income tax law, insurance claims are exempt from individual income tax.
Welfare funds Welfare funds refer to the living allowance paid to individuals from the welfare funds retained by enterprises, institutions, state organs and social organizations or trade union funds according to relevant state regulations. According to the individual income tax law, welfare funds are exempt from individual income tax.
10 pension According to the individual income tax law, pensions are exempt from individual income tax.
1 1 relief fund The so-called relief fund refers to the subsidies for personal difficulties issued by the civil affairs departments of people's governments at all levels. According to the individual income tax law, the relief fund is exempt from individual income tax.
12 subsidies and allowances issued in accordance with the unified regulations of the state. Subsidies and allowances mentioned here refer to special government allowances and academician allowances issued in accordance with the regulations of the State Council, and other subsidies and allowances exempted from individual income tax in accordance with the regulations of the State Council. According to the individual income tax law, subsidies and allowances issued in accordance with the unified provisions of the state are exempt from individual income tax.
13 The settling-in expenses, retirement expenses, basic pensions and retirement expenses of cadres and workers shall be exempted from personal income tax in accordance with the provisions of the individual income tax law and the unified provisions of the state.
14 Work-related Injury Subsidies According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Personal Income Tax Policies for Workers with Work-related Injury Insurance, workers with work-related injuries and their close relatives are exempt from personal income tax for work-related injury insurance benefits obtained in accordance with the Regulations on Work-related Injury Insurance (Order No.586 of the State Council).
15 subsidies and subsidies issued in response to the epidemic situation According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Personal Income Tax Policies for Supporting the Prevention and Control of Pneumonia in novel coronavirus, temporary work subsidies and bonuses obtained by medical personnel and epidemic prevention personnel participating in the prevention and control of the epidemic situation according to the standards set by the government are exempted from personal income tax. Drugs, medical supplies and protective articles (excluding cash) issued by the unit to individuals to prevent novel coronavirus from contracting pneumonia are not included in wages and salaries, and are exempt from personal income tax.