(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
Article 4 The following incomes 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 military level, foreign organizations and international organizations;
Article 16 A unit that has been granted a patent right shall reward the inventor or designer of a service invention-creation; After the patent for invention-creation is implemented, the inventor or designer shall be given reasonable remuneration according to the scope of its popularization and application and the economic benefits obtained.
Therefore, the reward given by the unit to the inventor or designer of the service invention-creation does not belong to the exemption of personal income tax as stipulated in Article 4, but belongs to the scope of personal income tax collection as stipulated in Article 8 of the Implementing Regulations.