We know that according to the relevant provisions of the law, legal aid institutions should pay legal aid handling subsidies to lawyers who are assigned to handle legal aid cases or social organization personnel who are arranged to handle legal aid cases. Article 24 of the Regulations on Legal Aid: Lawyers assigned to handle legal aid cases or social organization personnel assigned to handle legal aid cases shall submit copies or photocopies of relevant legal documents, closing reports and other materials to legal aid institutions at the time of closing the case. After receiving the closing materials specified in the preceding paragraph, legal aid institutions shall pay legal aid handling subsidies to lawyers assigned to handle legal aid cases or social organization personnel who accept arrangements for handling legal aid cases. The subsidy standards for handling legal aid cases shall be determined by the judicial administrative departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government in conjunction with the financial departments at the same level according to the local economic development level and with reference to the average cost of handling various legal aid cases by legal aid institutions and other factors, and may be adjusted as needed. 2. From its function, the case-handling subsidy is not labor (service) remuneration, nor wages and salaries, but subsidies including travel expenses, transportation expenses, etc., that is, the expense subsidies for case-handling personnel. Article 2 of the Regulations on Legal Aid: Citizens who meet the requirements of these regulations can obtain legal services such as legal consultation, agency and criminal defense free of charge in accordance with these regulations. Article 4 of the Interim Measures for the Administration of Special Funds for Legal Aid in Xiamen is limited to the following expenses: (1) Subsidies paid to legal aid workers in the form of one-time subsidies for individual cases, including travel expenses, transportation expenses, printing fees, communication fees, investigation and evidence collection fees, etc. (two) other direct expenses of the legal aid center for handling legal aid affairs. 3. China's individual income tax law stipulates that subsidies and allowances issued by the state are exempt from individual income tax. Article 4 of the Individual Income Tax Law exempts individuals from individual income tax: (1) Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. awarded by provincial people's governments, ministries and commissions in the State Council, units of the China People's Liberation Army at or above the corps level, and foreign 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; 2. What are the conditions for legal aid? 1. According to relevant regulations, the object of legal aid in China is China citizens and foreign citizens who meet certain conditions, that is, the parties to economic difficulties and special cases. The conditions of legal aid can be divided into general conditions and special conditions. (1) General conditions. The general conditions generally apply to China citizens, that is, China citizens who are unable or completely unable to pay the legal service fees due to economic difficulties (subject to the minimum living standard stipulated by local government departments) and have sufficient reasons to prove that they need help to safeguard their legitimate rights and interests can apply for legal aid. (2) Special circumstances. Special conditions mainly refer to the special circumstances that defendants in criminal cases should have to obtain legal aid, including the following; (1), blind and deaf minors are criminal defendants or criminal suspects. If the defendant may be sentenced to death without entrusting a defense lawyer, he should get legal aid; (2) Other criminal defendants and suspects, such as the disabled and the elderly, who are unable to hire a defense lawyer due to financial difficulties, may obtain legal aid; (3) In criminal cases, if the defendant of foreign nationality has not entrusted a defender and the law appoints a lawyer to defend him, he can get legal aid. 2. If a citizen has the following matters and has not entrusted an agent or a defender, he may apply for legal aid or be appointed by the people's court to defend him: (1) Requesting state compensation according to law; (2) Requesting social insurance benefits or minimum living security benefits; (3) Requesting pensions and relief funds; (4) Requesting to pay alimony, alimony and alimony; (5) Requesting payment of labor remuneration; (six) to claim the civil rights and interests arising from the courageous behavior; (seven) the criminal suspect has not hired a lawyer because of financial difficulties after being questioned by the investigation organ for the first time or since the date when compulsory measures are taken; (eight) the victim of a public prosecution case and his legal representative or close relatives have not entrusted an agent ad litem due to financial difficulties since the date when the case was transferred for examination and prosecution; (nine) since the case of private prosecution was accepted by the people's court, the private prosecutor and his legal representative have not entrusted an agent ad litem due to financial difficulties; (10) If the defendant fails to appoint a defender due to financial difficulties or other reasons, and the people's court appoints a defender for the defendant, the legal aid institution shall provide legal aid; (11) If the defendant is blind, deaf, dumb or a minor without a defender, or if the defendant may be sentenced to death without a defender, when the people's court appoints a defender for the defendant, the legal aid institution shall provide legal aid without examining the defendant's financial situation. Is there a charge for applying for legal aid? The legal aid center is free of charge. The legal aid center is the official name of the government's legal aid institutions, and the judicial administrative departments of the people's governments of municipalities directly under the central government, cities divided into districts and counties determine the legal aid institutions within their respective administrative areas according to their needs. It is a legal service institution established by the state to provide free legal services for vulnerable groups who need legal services but are unable to hire lawyers due to economic difficulties, and specific personnel who need legal aid according to the law but have not hired lawyers themselves (such as those who may be sentenced to life imprisonment or death penalty in criminal cases, juvenile offenders, etc.). Therefore, legal aid subsidies do not need to be taxed.