The Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Determining the Scope of Missed Meal Subsidies (Caishuizi [1994] No.82) stipulates the scope of non-taxable missed meal subsidies, that is, according to the provisions of the financial department, if an individual is working in the urban or suburban areas on business and cannot go to work or return to eat, and it is really necessary to eat out, it shall be calculated according to the actual number of missed meals; Meals are charged according to the prescribed standards.

Subsidies and allowances paid by some units to employees in the name of meal-missing subsidies should be incorporated into the income from wages and salaries of the current month, and personal income tax should be levied. Moreover, travel subsidies and meal subsidies are not wages and salaries, and personal income tax is not levied. According to the national regulations, the standard of granting travel allowance can refer to the following provisions: 20 yuan every day in general areas and 30 yuan every day in special areas.

In addition, the following subsidies and allowances that do not belong to the nature of wages and salaries or do not belong to the taxpayer's own wages and salaries are not taxed:

1. One-child allowance;

2 the implementation of the civil service wage system is not included in the total amount of basic wage subsidies, subsidies and family members' non-staple food subsidies;

3. Child care allowance;

4. Travel allowance and missed meal allowance;

legal ground

individual income tax law of the people's republic of china rules for its implementation

Article 6

Income from wages and salaries is taxable income after deducting expenses of 5,000 yuan from monthly income. In addition, it complies with the provisions of Article 28 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, and the deduction standard for additional expenses is 1300 yuan. Namely:

(1) Foreigners working in foreign-invested enterprises and foreign enterprises in China;

(2) Foreign experts employed by Chinese enterprises, institutions, social organizations and state organs;

(3) Individuals who have a domicile in China and work or are employed outside China to obtain wages and salaries;

(four) other personnel determined by the competent departments of finance and taxation of the State Council;

Article 8

Income from wages and salaries refers to wages, salaries, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment.

Article 25

According to state regulations, the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by units and individuals are deducted from the taxable income of taxpayers. In other words, individuals who receive housing provident fund, medical insurance and basic old-age insurance are exempt from personal income tax.