In 2022, Shanghai International Studies University's excellent doctoral thesis bonus will be taxed. According to the Individual Income Tax Law of People's Republic of China (PRC), which was revised for the second time at the 11th meeting of the Ninth NPC Standing Committee, it can be known that the bonus for outstanding doctoral dissertations of Shanghai International Studies University in 2022 is accidental income from individual income tax, and taxable income should be paid according to the amount of each income.