哪些收入可以不计缴个人所得税_爱问知识人（Which income can be paid without personal income tax _ Iask）

哪些收入可以不计缴个人所得税_爱问知识人（Which income can be paid without personal income tax _ Iask） 哪些收入可以不计缴个人所得税_爱问知识人(Which income can be paid without personal income tax _ Iask) Which income can be paid without personal income tax? The retired pay (not including early retirement staff wages); Secondly, has reached retirement age, but because of the need to extend the statutory retirement age from the senior experts in extending the retirement age during the period of wages and salaries; The provincial government, ministries and commissions under the State Council China people's Liberation Army units and above and foreign or international organizations issued by science, technology, education, culture, health, sports, environmental protection and other aspects of the bonus; The child allowance; Accordingly, childcare subsidies; No, the execution of civil servant salary system is not included in the total amount of basic wage subsidies and allowances and subsidies for family members of non-staple food balance; 7, travel allowance, meal allowance (not including the name of the unit with the meal allowance to workers subsidies and allowances); Therefore, the government special allowance; Only, who participated in the social pooling units and individuals, according to the provisions of payment of the basic pension insurance, basic medical insurance, unemployment insurance and housing provident fund. [travel reimbursement ZIWEIXING] business personnel in the subsidy Travel allowance is generally calculated according to the number of days of travel and certain standards. According to the "State Administration of Taxation issued on the" provisions on some issues of personal income tax "notice" tax (94) No. 089, travel allowance does not belong to the nature of wage and salary subsidies and allowances or taxpayers do not belong to my wage and salary income project income tax. Staff meal allowance According to the national and local tax issued 2002 Document No. 43 "notice" on meal allowance of exemption of individual income tax shall be exempted from the meal allowance to tax refers to according to the provisions of the Treasury Department, personal business in the city and suburbs, not at work or return dinner, really need to eat out, according to the actual number of meal meal and according to the provisions of the standard for meal fee. It is a reminder that some units run canteen or fixed at a restaurant for lunch, by the unit and the restaurant settlement, which is actually a kind of welfare is the unit of employees shall be incorporated into the month, decomposition of wage and salary income taxable personal income tax. Obtain provincial, ministerial level and above and other incentives The provincial people's governments, ministries and commissions under the State Council China people's Liberation Army units and above, as well as issued by foreign or international organizations of science, education, technology, culture, health, sports, environmental protection and other bonuses, exempt from individual income tax. Courageous, reported and other bonuses obtained The township (including township) people's governments at or above the county (including county) or by the competent departments of the people's governments at or above approved the establishment of institutions, the articles of association of the Samaritan foundation or similar organizations, bonuses or prizes reward courageous, approved by the competent tax authorities to levy personal income tax exemption. Personal report, investigation of various illegal and criminal behavior and get a bonus. Individual industrial and commercial households or individuals specialize in planting, breeding, raising and fishing Individual businesses or individuals specialize in farming, aquaculture, animal husbandry, fishery and its management belongs to the agricultural tax (including agricultural tax, the same below) and animal husbandry tax scope and has a collection of agricultural tax, animal husbandry tax, no personal income tax levy. At present, our country has cancelled the agricultural tax, therefore, the individual industry and Commerce households or individual monopolizes these four industries, may directly enjoy exempt from individual income tax. The individual shall pay the withholding fee according to the provisions of the procedures for withholding and paying taxes Individual withholding tax procedures, according to the provisions of the withholding fees, temporary exemption from tax. To be taken by the residents in accordance with the provisions of the standard of compensation for demolition The removal of the residents in accordance with the relevant provisions of the State Housing Units management measures for the removal of compensation, exempt from personal income tax. A personal benefit, pension, relief According to the personal income tax law, personal benefits (not everyone's share), pensions, relief payments are exempt from personal income tax, For example, employees who get injured on business get compensation from the company, and the income can be exempted from personal income tax. Individual obtain only child subsidy According to the "Regulations of the State Administration of Taxation on Issuing Several Issues of the Levy of individual income tax notice" (Guoshuifa No. [1994]089) provisions of the second paragraph of article second, child subsidies taxpayers do not belong to my wage and salary income project income, not levy personal income tax. Personal transfer, divorce, house of origin According to the "State Administration of Taxation on the implementation of clear several individual income tax policy notice" (Guoshuifa No. [2009]121) fourth provisions: "(a) by way of divorce division housing property is the common property of the couple's disposal, due to divorce for personal housing property transfer procedures, not levy personal income tax. Personal transfer of divorce, the income generated by the housing, in line with the family living for more than five years only housing, may apply for exemption from personal income tax." Individuals receive awards, invoices, bonuses According to "the Ministry of Finance and the State Administration of Taxation on personal has been informed of the problem of personal income tax exemption of the bonus prize invoice" (tax [2007]34) first stipulates: "the person who has single prize winning prizes of not more than 800 yuan (including 800 yuan), a personal income tax exemption. If a person obtains a single invoice with a prize bonus of more than 800 yuan, the individual income tax shall be levied in full in accordance with the "incidental income" project specified in the personal income tax law. Compensation for layoffs "Notice of a one-time compensation income exemption of individual income tax on individuals and employers labor relations have made the" (tax [2001]157) regulations, a one-time compensation income obtained by individual labor relations with the employer (including the payment of the employer's economic compensation, living allowance and other benefits costs) the income, within the local average wage of workers in 3 times the amount of the previous year, exempt from personal income tax; the exceeding part in accordance with the "State Administration of Taxation on individuals for labor contract to obtain economic compensation The personal income tax shall be calculated in accordance with the relevant provisions of the circular on Levying personal income tax (National Tax [1999] No. 178). The calculation method: a one-time compensation income derived by individuals, within the year local wages minus the average of 3 times the amount of the minus part, according to the provisions of the state and local government the proportion of the actual payment of housing provident fund, medical insurance, pension insurance, unemployment insurance, the balance of individuals in the enterprise's practical work the number of years, the quotient as a personal monthly wage and salary income, income from wages and salaries in accordance with the project to calculate the individual income taxes payable, and then multiplied by the number of years, is the personal income tax payable tax amount. The number of years in which the individual is employed is calculated according to the actual number of years of work, over 12 years, according to 12 years. Should retirees pay personal income tax if they get subsidies from their former units? "The State Administration of Taxation on retirees has approved retirement income units issued from outside the bonus subsidy levy personal income tax" (Guoshuihan [2008]723) clear, retired personnel required to receive retired pay or pensions, exempt from personal income tax. It is a reminder that retirees from other original units made serving all kinds of subsidies and bonuses, real, does not belong to the "People's Republic of China personal income tax law" stipulates that the fourth tax deductible retirement pay and retirement allowance. According to the relevant provisions of the "People's Republic of China personal income tax law" and its implementing regulations, retirees from the original unit serving all kinds of subsidies, bonuses, in kind, in the deduction of expenses deduction standard, according to the "income from wages and salaries" taxable items and pay individual income tax. The salary paid by a senior specialist employed by an enterprise (under the extended retirement period) Ministry of Finance Notice of the State Administration of Taxation on the issue concerning some policies on personal income tax "(caishuizi" 1994 "No. 20) article second (seven) according to the provisions of the" Interim Provisions of the State Council on the retired retirement senior experts issues and the "notice" Office of the State Council on the outstanding senior experts to suspend the approval of retired spirit reached retirement age, but due to work needs, appropriate to extend the retirement age of retired senior experts (experts and scholars to enjoy special government allowances issued by the state), the extension of retirement during wages and salaries, as retirement wages, retirement wages shall be exempted from individual income tax. Circular of the Ministry of Finance and the State Administration of Taxation on the issue of personal income tax on senior experts during the period of retirement and retirement, which is further clarified ([2008]7), 1, "the Ministry of finance, the State Administration of Taxation on the individual income tax on a number of policy issues notice" (fiscal words "1994" No. 20), second (seven) referred to as "extended retirement age" senior experts refer to: (1) experts and scholars enjoying special government allowances issued by the state; (2) academician of Chinese Academy of Sciences and Chinese Academy of engineering. 2, senior experts to extend the retirement period earned wages and salaries, income tax exempt from individual income tax policy caliber, according to the following standards: (1) the senior experts from where the labor personnel relationship acquired units, units in accordance with the relevant provisions of the state to the unified payment of wages and salaries, bonuses, allowances, subsidies and other income, as retirement wages, exempt from personal income tax; (2) in addition to the above article (1) other than the income of all kinds of subsidies and other income, and other places where senior experts from the personnel relationship of the labor units obtained training fees, lecture fees, consulting fees, royalties and other income, personal income tax assessed in accordance with the law. The child's educational allowance paid by a unit to a foreign officer in service "The State Administration of Taxation on foreign individuals obtaining the relevant subsidy implementation of exemption of individual income tax notice" (tax [1997]54_) made clear, for foreign individual children's education fee subsidies shall be exempted from individual income tax, the taxpayer shall provide acceptable education expenditure vouchers and documents for the period China territory, by the competent tax authorities for examination for their children to receive education in Chinese gained within the language training and education expenses and child allowances, in a reasonable amount of tax exemption. For foreign individuals accountable to form to obtain housing subsidies In accordance with the "Notice of the Ministry of Finance and the State Administration of Taxation on the issue concerning some policies on personal income tax" (caishuizi 1994 No. 020) regulations, personal income tax exemption "for foreign individuals obtaining exemption in non cash form or reimbursement form reasonable housing subsidies and washing fee of personal income tax, the taxpayer shall be the subsidies, food subsidies in the first or the amount of subsidy payment, monthly change in the way the month of salary income tax returns, the subsidies provide valid certificates to the competent tax authorities, by the competent tax authorities for approval exemption." Foreign employee's family visit fee According to the "State Administration of Taxation on foreign individuals obtaining relevant subsidies are exempt from personal income tax issues in the implementation of the notice" (Guoshuifa No. [1997]054) provisions of article fourth, the foreign personal visit fee shall be exempted from individual income tax, the taxpayer shall provide a visit a traffic Certificate (photocopy), by the competent tax authorities for examination. The actual used for my family and relatives to pay the annual number and standard of the reasonable part of tax exemption. The Circular of the State Administration of Taxation on the exemption of personal income tax for foreign family visits ([2001]336) is further clarified, You can enjoy the exemption from personal income tax preferential treatment visit fee, only foreign individuals in China are employed with the family seat (including spouses or parents residence) between a vehicle and a year of not more than 2 times the cost. Income earned by individuals with disabilities According to the "People's Republic of China personal income tax law" (Decree No. forty-fourth of the president) and fifth "People's Republic of China personal income tax law implementation regulations" (State Council Decree No. 142nd) provisions of article sixteenth, for the disabled individuals to obtain labor income, according to the province (excluding municipalities) people's Government reductions and term reduction of individual income tax.