I. Tax-free items in wages and salary income
According to the provisions of the tax law, wages and salaries can be exempted from personal income tax under certain conditions. For example, subsidies and allowances issued in accordance with the unified national regulations, such as academician allowance and special government allowance, and those issued in accordance with the regulations of the State Council, such as special government allowance, academician allowance and senior academician allowance, all belong to the category of tax exemption.
Two, the tax exemption items in the income from labor remuneration
In terms of labor remuneration, there are also some specific circumstances that can be exempted from personal income tax. For example, the income obtained by individuals from providing services abroad can be exempted from tax under certain conditions. In addition, individuals engaged in specific occupations, such as diplomats and consular officials, may also enjoy tax-free treatment for their labor remuneration obtained abroad.
Three, the tax-free items in the income from remuneration
Individuals engaged in literary, artistic and scientific creation may also be exempted from personal income tax on their remuneration under certain conditions. This usually involves the publication of works, and the specific tax exemption conditions need to be judged according to the provisions of the tax law.
Four, the tax exemption items in the income from royalties
Income from royalties, such as royalties from patents, trademarks and copyrights, may also be exempted from personal income tax under certain circumstances. This usually involves the transfer and licensing of intellectual property rights, and the specific tax exemption conditions need to be judged according to the provisions of the tax law and related policies.
Verb (abbreviation for verb) Other tax-free items
In addition to the above categories of income, there are other incomes that can be exempted from personal income tax under certain circumstances. For example, if an individual donates his personal property to charity such as education, poverty alleviation and poverty alleviation in accordance with relevant state regulations, the donation amount can be deducted from the taxable income within a certain limit. In addition, there are some incomes closely related to personal life, such as pensions, relief funds and insurance claims. , usually exempt from personal income tax.
To sum up:
The main items exempted from personal income tax include specific subsidies and allowances for wages and salaries, specific conditions for income from labor remuneration, specific conditions for income from royalties, and other income closely related to charity and personal life. The existence of these tax-free items helps to reduce the tax burden of taxpayers and promote the rational distribution of personal income and the harmonious development of society.
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.
individual income tax law of the people's republic of china rules for its implementation
According to the relevant provisions of the Individual Income Tax Law, the specific scope, conditions and calculation methods of tax-free income are specified and explained in detail. These regulations provide taxpayers with clear guidance and basis to ensure that they can enjoy preferential tax policies correctly.