1. Bonuses in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions in the State Council, units of China People's Liberation Army at or above the military level and foreign and international organizations are exempt from personal income tax.

2, township (including township) people's government or at or above the county level (including county level) people's government departments approved the establishment of institutions, the provisions of the articles of association of the courageous foundation or similar organizations, reward courageous people bonuses or prizes, approved by the competent tax authorities, shall be exempted from personal income tax.

3. Interest on bonds issued by the Ministry of Finance and financial bonds issued with the approval of the State Council shall be exempted from personal income tax. Article 5 of the State Council's "Implementation Measures for Individual Income Tax on Interest on Savings Deposits" stipulates: "Interest income obtained by individuals from educational savings and other special savings deposits or savings special fund deposits recognized by the financial department shall be exempted from individual income tax."

4. The government special allowance issued in accordance with the regulations of the State Council (referring to a special law issued by the state to those who have made outstanding contributions to the development of various social undertakings, not referring to other subsidies and allowances approved by the State Council) and the tax-free subsidies and allowances stipulated by the State Council (currently limited to the allowances of academicians of China Academy of Sciences and Academy of Engineering and senior academicians) are exempt from personal income tax.

5, welfare funds, that is, due to some specific events or reasons, the normal life of employees or their families caused certain difficulties, enterprises, institutions, state organs and social organizations in accordance with the relevant provisions of the state from their retained welfare funds or trade union funds shall be exempted from personal income tax.

Information on capital expansion:

If an individual buys a house again within 1 year after selling the existing house, the corresponding tax deposit will be refunded according to the purchase amount. If the purchase amount is greater than or equal to the original housing sales (if the original housing is purchased public housing, the original housing sales should be deducted from the income that has been turned over to the finance or the original property right unit according to the regulations, the same below), and the tax deposit will be refunded in full.

Individuals who sell or buy houses across administrative regions and meet the conditions for refunding tax deposits shall apply to the competent tax authorities for paying tax deposits.

If the purchase amount is less than the original housing sales, the tax deposit will be refunded according to the proportion of the purchase amount to the original housing sales, and the balance will be paid into the state treasury as personal income tax.

Baidu encyclopedia-personal income tax