(a) science, education, technology, culture, health, sports, environmental protection and other aspects of the bonus. Awarded by the provincial people's government, ministries and commissions of the State Council, units of the People's Liberation Army of China at or above the army level, foreign organizations and international organizations.
(2) Interest on treasury bonds and financial bonds issued by the state.
(three) subsidies and allowances paid in accordance with the unified provisions of the state.
(4) Welfare expenses, 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.
(eight) the income of diplomatic representatives in China, consular officials and other personnel in 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.
Other provisions on individual income tax.
Article 11 of the Individual Income Tax Law of People's Republic of China (PRC) * * * Individual residents who obtain comprehensive income shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.
Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse.
Refer to the above? People's Republic of China (PRC) State Taxation Administration of The People's Republic of China-People's Republic of China (PRC) Individual Income Tax Law