According to the Individual Income Tax Law

Article 4 Individual income from the following items shall be exempted from individual income tax:

1. Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the army level, and foreign organizations and international organizations;

2. Interest on national debt 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 indemnity;

Six, military personnel transfer fees, demobilization fees;

Seven, in accordance with the unified provisions of the state to cadres and workers, resettlement fees, retirement fees, retirement wages, retirement wages, retirement living allowance;

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

Nine, the China municipal government to participate in the international conventions and agreements stipulated in the tax exemption income;

Ten, approved by the finance department of the State Council tax-free income.

Extended data

Individual Income Tax Law of the People's Republic of China

Article 8 Under any of the following circumstances, the tax authorities have the right to make tax adjustments in a reasonable way:

(1) The business dealings between individuals and their related parties do not conform to the principle of independent transactions, and the tax payable of individuals or their related parties is reduced without justifiable reasons;

(2) Enterprises controlled by individual residents, or established in countries (regions) where the actual tax burden is obviously low under the control of individual residents, have no reasonable business needs, and do not distribute or reduce the distribution of profits belonging to individual residents;

(3) Individuals obtain improper tax benefits by implementing other arrangements that have no reasonable commercial purpose.

If the tax authorities make tax adjustments in accordance with the provisions of the preceding paragraph and need to make up the tax, they shall make up the tax and charge interest according to law.

State Administration of Taxation-Individual Income Tax Law of the People's Republic of China