1. Legal income is tax-free. The following personal income shall be exempted from personal income tax:
(1) bonus. Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. awarded by provincial governments, the State Council ministries and commissions, military units at or above the corps level, and foreign and international organizations;
(2) Bond interest. Interest on national debt and financial bonds issued by the state;
(3) Subsidies. Special government allowances issued in accordance with the provisions of the State Council and tax-free subsidies and allowances stipulated by the State Council; (Article 13 of the Detailed Rules)
(4) Relief funds. According to the relevant provisions of the state, the personal living allowance paid from the retained welfare funds or trade union funds; Relief funds and pensions paid by civil affairs departments to individuals; (Article 14 of the Detailed Rules)
(5) Insurance indemnity. Insurance indemnity paid by the insurance company;
(6) Demobilization fee. Military personnel's transfer fee and demobilization fee;
(7) settling-in expenses and retirement expenses. According to the provisions of the cadres and workers to settle down, resignation, retirement wages, retirement wages, retirement living allowance;
(8) Income of diplomats. Income from diplomatic representatives, consular lawyers and other personnel of embassies and consulates in China who should be exempted from tax according to the relevant laws and regulations of China;
(9) Agreement tax-free income. Income exempted from tax as stipulated in international conventions and agreements signed by the China government;
(10) Other income. Income exempted from tax with the approval of the financial department of the State Council.
2. The following income shall be temporarily exempted from personal income tax
(1) bonus. Bonuses obtained by individuals for reporting and investigating various illegal and criminal acts;
(2) handling fee. Personal handling fees for withholding and remitting taxes, and withholding fees obtained according to regulations;
(3) Income from the transfer of real estate. Income from personal transfer of personal use for more than 5 years, and it is the only family living room;
(4) Income from deferred retirement. Senior experts who have reached the retirement age, but are appropriately extended due to work needs, shall be deemed to be exempt from personal income tax for their wages and salaries during the extended retirement period.
3. The following income of foreign individuals shall be exempted from personal income tax
(1) Living expenses. Housing subsidies, food subsidies, relocation expenses and laundry expenses obtained by foreign individuals in the form of non-cash or reimbursement;
(2) Travel allowance. Subsidies for domestic and overseas business trips obtained by foreign individuals according to reasonable standards;
(3) Other expenses. The expenses for visiting relatives, language training and children's education obtained by foreign individuals are reasonable after examination and approval;
(4) Income from dividends. Dividends and bonus income obtained by foreign individuals from foreign-invested enterprises.
4. Foreign experts' salary income is tax-free. Income from wages and salaries of the following foreign experts shall be exempted from personal income tax.
(1) Foreign experts directly sent by the World Bank to work in China according to the special loan agreement of the World Bank;
(2) Experts directly sent by United Nations organizations to work in China;
(3) Experts working in China for United Nations aid projects;
(4) Experts sent by donor countries to China to work for the country's free aid projects;
(5) The wages and salaries of cultural and educational experts who have come to China for less than two years under the cultural exchange program signed by the two governments shall be borne by the country;
(6) The wages and salary income of experts who come to work in China according to the international exchange program of China's colleges and universities shall be borne by the country;
(7) The wages and salary income of experts who come to work in China through non-governmental scientific research agreements shall be borne by the institutions of the country.
5. Agricultural tax payment items are tax-free. Individual industrial and commercial households or individuals specialize in planting, breeding, feeding and fishing. If their business items fall within the scope of agricultural tax, agricultural specialty tax and animal husbandry tax, and they have paid taxes, personal income tax will no longer be levied.
6. Dividends and bonus income shall be exempted from tax. Whether to levy personal income tax on dividends and bonus income obtained by individuals from grass-roots supply and marketing cooperatives and credit cooperatives shall be determined by the provincial people's governments and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
7. Non-wage income is tax-free. Personal income tax is not levied on the following subsidies, allowances or income that does not belong to my salary project: (1) One-child subsidy; (2) Child care subsidy; (3) Travel allowance and meal miss allowance; (4) the implementation of the civil service salary system is not included in the total basic salary subsidies, allowance differences and family members' non-staple food subsidies.
8. Income from overseas payments is tax-free. Individuals who have no domicile in China and have resided in China for no more than 90 consecutive days in a tax year or have resided in China for less than 183 consecutive days during the period stipulated in the tax agreement shall be exempted from personal income tax for the income derived from China and paid by overseas employees and not borne by the employees' institutions and places in China.
9. Overseas income is tax-free. Individuals who have no domicile in China, but have lived in China for no more than 90 consecutive days in a tax year, or have lived in China for more than 183 consecutive days but less than 1 year within the period stipulated in the tax treaty, shall be exempted from personal income tax for their income from sources outside China, except for individuals who hold directors or senior management positions in enterprises in China, regardless of the income paid by domestic enterprises and overseas enterprises.
10. Overseas income is tax-free. Individuals who have no domicile in China, but have lived in China for 1 year but not more than 5 years, shall be subject to personal income tax only for the part paid by enterprises and individuals in China, and exempt from personal income tax for the overseas income paid by enterprises and individuals outside China.
1 1. The courageous award is tax-free. With the approval of the competent tax authorities, the individual income tax shall be exempted for the foundation or similar organization established by the government at or above the township level or the competent department of the government at or above the county level to reward the courageous people with bonuses or prizes.
12. Young crops compensation fee is tax-free. In the process of land expropriation, the income from young crops compensation paid by the unit to the land contractor shall be temporarily exempted from personal income tax.
13. Individual share capital is tax-free. Joint-stock enterprises use capital reserve fund to increase their personal share capital, which does not belong to dividends and bonus income, and is not subject to personal income tax.
14. Welfare and sports lottery bonuses are tax-free. Individuals who purchase social welfare lottery tickets and sports lottery tickets with prize-winning income not exceeding 1 10,000 yuan at a time shall be exempted from personal income tax. If it exceeds 1 10,000 yuan, individual income tax will be levied in full.
15. The income from the transfer of shares is tax-free. Income from personal transfer of shares of listed companies shall be temporarily exempted from personal income tax.
16. debt interest and the income from stock price difference are tax-free. Individual income tax will not be levied on the income from debt interest and stock price difference obtained by individual investors from the distribution of securities investment funds.
17. Price difference income is tax-free. Individual income tax will not be levied on the difference income obtained by individual investors from securities investment fund units.
18. The income from business operation and labor remuneration of laid-off workers is tax-free. Laid-off workers engaged in business income and labor remuneration income of community residents' service industry, engaged in self-employment from the date of tax registration, self-sustaining laid-off certificate engaged in independent labor service from the date of filing with the tax authorities, and before the end of 2003, personal income tax will be exempted for three years.
19. Interest on education deposits is tax-free. Interest on special education savings deposits shall be exempted from interest income tax.
20. Foreign depositors' deposit interest is tax-free. Interest on deposits made by Hong Kong, Macao and Taiwan depositors and foreign depositors in foreign-funded banks' special zone branches shall be exempted from personal income tax.
2 1. Equity-based incentives are tax-free. Scientific research institutions and institutions of higher learning give individual rewards to scientific and technological personnel in the form of shares or capital contribution ratio, and after examination and approval by the competent tax authorities, personal income tax will not be levied temporarily.
22. Income from the sale of houses is tax-free. If an individual sells his own house and intends to buy a house again at the market price within 1 year after the sale of the existing house, the personal income tax payable for the sale of the existing house shall be exempted from personal income tax in whole or in part, depending on the value of the re-purchase. If the re-purchase amount is greater than or equal to the original housing sales, all the tax deposit will be refunded and personal income tax will be exempted; If the purchase amount is less than the original housing sales, the tax deposit will be refunded according to the proportion, and the balance will be paid into the state treasury as personal income tax.
23. Provident funds and insurance benefits are tax-free. Housing provident fund, medical insurance, basic old-age insurance and unemployment insurance funds withdrawn and paid by enterprises and individuals according to the prescribed proportion are exempt from personal income tax and interest income tax.
24. Deferred tax on equity assets. Individual income tax will be suspended on the quantitative assets of enterprises with ownership obtained by individual employees in the form of joint-stock system.
The above is the relevant knowledge I have compiled, and I believe that everyone has a general understanding through the above knowledge.