(1) Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. awarded by provincial people's governments, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, and foreign and international organizations;
(2) saving deposit interest in national banks (including credit cooperatives), holding bonds issued by the Ministry of Finance of the People's Republic of China and debt interest, and holding interest on financial bonds approved by the State Council;
(3) welfare funds retained by enterprises, institutions, organs, organizations and schools or living allowances paid to individuals from trade union funds, and living allowances paid to individuals by national civil affairs departments;
(4) Housing provident fund, medical insurance and basic old-age insurance paid by enterprises and individuals to designated financial institutions according to the proportion stipulated by the state or municipal government;
(5) insurance indemnity;
(6) settling-in allowance, retirement allowance, retirement salary, retirement salary, retirement living allowance, military personnel's transfer fee and demobilization fee paid to cadres and workers in accordance with the unified regulations of the state;
(7) bonuses received by individuals for reporting and investigating various illegal and criminal acts;
(8) handling the formalities of withholding and remitting taxes, and withholding fees for personal income according to regulations;
(9) Losses and gifts made by individuals through social organizations and state organs in China to education and other social welfare undertakings, as well as areas suffering from serious natural disasters and poverty-stricken areas, which do not exceed 3% of the taxable income declared by individuals, may be deducted from their taxable income;
(1) other income exempted from tax with the approval of the state. Article 2 withholding agents shall withhold and remit personal income tax when paying the following income to individuals:
(1) income from wages and salaries. Income from wages and salaries refers to wages, salaries, funds, year-end salary increase, allowances, subsidies and other income related to employment obtained by individuals in organs, organizations, military units, schools, enterprises and institutions, individual industrial and commercial households and other units because of their employment or employment.
The amount of taxable income is the amount after 8 yuan's expenses and 1 yuan's allowances and subsidies are deducted per person per month from wages and salaries, and the personal income tax is withheld and remitted at the rate of 5%-45%.
the personnel who implement the lump sum method for supply and marketing expenses shall withhold and remit personal income tax according to a certain proportion of the withdrawal expenses approved by the competent local tax authorities.
(2) Income from contracted operation and lease operation of enterprises and institutions. The income from contracted operation and leased operation refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, and includes the income in the nature of wages and salaries obtained by individuals on a monthly or per-visit basis.
if the operating results of the contracted or leased enterprises are owned by them, the balance of the total income in each tax year after deducting the monthly 8 yuan expenses and 1 yuan allowances and subsidies shall be the taxable income, and the personal income tax shall be withheld and remitted at the five-level accumulated tax rate of 5%-35%.
(3) Income from remuneration for labor services. Income from labor remuneration refers to the individual's independent engagement in design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, tutoring, hosting, running classes, performing, performing, advertising, exhibition, technical services and introduction services.
The difference between wages, salary income and income from labor service is that wages and salary income belong to non-independent personal labor service activities, that is, the remuneration obtained from working in government agencies, enterprises and institutions; The income from labor remuneration is the remuneration obtained by individuals independently engaging in various skills and providing various services, which belongs to one-time income. If the income from remuneration for labor services does not exceed 4, yuan each time, 8 yuan will be deducted; If the expenses are more than 4, yuan, 2% shall be deducted, and the balance shall be taxable income, and personal income tax shall be withheld and remitted at the rate of 2%. If the income at one time is abnormally high, an additional levy will be imposed.
(4) income from remuneration. The income from remuneration refers to the income from remuneration of individuals for publishing their works in books, newspapers and periodicals, and the income from remuneration is reduced by 3% according to the taxable amount.
income from royalties. Royalty income refers to the income obtained by individuals from providing others or units with the right to use patents, trademarks, copyrights, non-patented technologies and other franchises.
income from property lease. The income from property lease refers to the personal income from renting buildings, houses, land use rights, machinery and equipment, vehicles and boats and other property.
for the above three incomes, personal income tax shall be withheld and remitted according to the income from labor remuneration. There is no additional levy.
income from property transfer. Income from property transfer refers to the income obtained by individuals from transferring securities, shares, buildings, houses, land use rights, machinery and equipment, vehicles, boats and other property. The balance of the transfer income after deducting the original value of the property and reasonable expenses is taxable income, and personal income tax is withheld and remitted at the rate of 2%.
(5) Income from interest, dividends and bonuses. Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity. Except for the interest on savings deposits of financial institutions, national debt and financial bonds issued by the state, the income earned by individuals belongs to unit fund-raising, interest on various bonds, interest on shares and dividends, and the part of interest, dividends and dividends whose interest rate exceeds the one-year fixed deposit interest rate of the People's Bank of China is withheld and remitted at the rate of 2%.
(6) Accidental income. Accidental income refers to the money, prizes and other accidental income of individuals who win prizes, such as prize-winning sales, prize-winning bonds, prize-raising funds, capital savings, prize-winning competitions and prize-winning fund-raising. Accidental income shall be withheld and remitted by the awarding unit at the rate of 2%.