Legal analysis: Universities directly under the central government generally provide "grain, oil and non-staple food price subsidies" to full-time undergraduate students, and the number of them is approved by the Ministry of Finance according to the number of students in each college. The central department of colleges and universities "grain, oil and non-staple food price subsidies" payment standard is 500 yuan per student per month. Since then, some colleges and universities have made corresponding adjustments according to the price increase. The living allowance for students in local colleges and universities shall be managed in a territorial way, and the local provincial finance and education departments shall formulate specific measures for distribution and management. It is understood that some provinces have formulated specific measures according to local actual conditions. Some local colleges and universities have issued living allowances to all full-time public college students in accordance with the prescribed standards. Some colleges and universities concentrate this part of the funds to support students from poor families because there are many students from poor families and the funding task is heavy.

Legal basis: Article 4 of the Individual Income Tax Law of People's Republic of China (PRC) is exempt 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 of 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; (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. The tax exemption provisions in Item 10 of the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record.