First, understand the tax exemption policy.
First of all, taxpayers need to understand the preferential tax policies issued by national and local tax authorities, and make clear which objects or behaviors can enjoy tax-free treatment. Including understanding the exemption policies of personal income tax, enterprise income tax, value-added tax and other taxes.
Second, check your situation.
After understanding the tax exemption policy, taxpayers need to check their actual situation to see if they meet the tax exemption conditions. For example, personal income tax, some income may meet the conditions of exemption, such as subsidies and allowances stipulated by the state.
Third, fill in the declaration form
When filling in the tax return, taxpayers need to choose whether they are tax-exempt objects according to the actual situation. Those who meet the exemption conditions shall check or fill in the relevant information in the corresponding columns, and provide the necessary supporting materials. If you are not sure whether it is a tax-exempt object, it is recommended to consult the tax authorities or tax professionals.
Fourth, keep relevant documents.
In order to prove their tax exemption qualification, taxpayers should properly keep income certificates, tax exemption certificates and other tax exemption-related documents and materials. These vouchers may be required for tax inspection and audit.
To sum up:
To determine whether it belongs to the tax-exempt object, taxpayers need to understand the relevant tax policies, check their own situation and fill in the declaration form truthfully. In case of doubt or uncertainty, you should consult the tax authorities or tax professionals. At the same time, it is of great significance to keep relevant documents to prove tax exemption qualification.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 4 provides that:
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.