Is the heating subsidy subject to personal income tax?

Legal analysis: heating subsidies need to be included in the wages of workers to pay personal income tax. According to the tax content of the individual income tax law, wages and salaries are subject to individual income tax. Income from wages and salaries refers to the income obtained by individuals because they are employed by employers, and the income range includes living allowance. Therefore, as long as the income is obtained from the employer where the laborer is located, no matter what form the employer pays, it belongs to wages and salaries. The heating subsidy belongs to the subsidy issued by the employer, which belongs to the income from wages and salaries and needs to be subject to personal income tax.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid for the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.