1, individual application. Individuals who meet the requirements and enjoy preferential tax reduction and exemption shall submit an application for tax reduction and exemption to the financial department before paying personal wages and salaries;

2. Provide relevant information;

3. Report to the competent tax authorities;

4, the competent tax authorities to verify;

5. Information disclosure;

6. Reimbursement;

7. Tax declaration.

What information do I need to apply for personal income tax relief?

1, application report for tax reduction or exemption;

2, "Local Taxation Bureau for tax reduction and exemption application approval form" in quadruplicate;

3. Provide valid disability certificates for the disabled;

4. Original and photocopy of business license and tax registration certificate;

5. Original and photocopy of ID card;

6. Original and photocopy of the labor contract.

Legal basis: Article 4 of the Individual Income Tax Law of People's Republic of China (PRC).

The following personal income shall be exempted from personal income tax:

(a) science, education, technology, culture, health, sports, environmental protection and other aspects of the bonus. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations;

(2) Interest on government bonds and financial bonds issued by the state;

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

(four) welfare funds, pensions and relief funds;

(5) Insurance compensation.

(6) Demobilized soldiers, demobilization fees and pensions;

(7) Resettlement fees, resignation fees, basic pension or retirement fees, resignation fees and retirement living allowances paid to cadres and workers in accordance with the unified provisions of the state;

(8) Income from diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws;

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

(ten) other tax-free income stipulated by the State Council.

The tax exemption provisions in Item 10 of the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record.

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