Do I need to pay taxes on epidemic prevention subsidies?

Personal income tax is exempt from temporary work standards and bonuses obtained by epidemic prevention personnel in accordance with the standards set by the government. That is, during the epidemic period, the work subsidies and bonuses obtained by epidemic prevention personnel according to law do not need to pay a tax. During the epidemic period, the main work of epidemic prevention personnel in the community is to detect the body temperature of pedestrians entering and leaving, and to be responsible for personnel registration. If you get a job allowance from 200 yuan, you will be exempted from personal income tax.

During the epidemic period, medical staff who are in direct contact with the diagnosis, treatment, nursing, hospital infection control, case specimen collection and pathogen detection of cases to be investigated or confirmed will be given work subsidies according to the standard of 300 days per person. For other medical personnel and epidemic prevention workers related to epidemic prevention and control, the central government will give work subsidies according to the standard of 200 yuan per person per day.

Examples of situations where tax is not required:

1, epidemic prevention and control subsidies are tax-free.

Temporary work subsidies and bonuses obtained by medical personnel and epidemic prevention personnel participating in epidemic prevention and control work in accordance with the standards set by the government shall be exempted from personal income tax. The standards set by the government include subsidies and bonuses set by governments at all levels. Temporary work subsidies and bonuses for personnel involved in epidemic prevention and control stipulated by the people's governments at or above the provincial level shall be implemented mutatis mutandis. It will come into force on June 65438+1 October1day, 2020, and the preferential policies will be extended to the end of 2023 according to the the State Council executive meeting on June 65438+1October/0/9.

2. Protective articles issued by the unit to prevent COVID-19.

Drugs, medical supplies and protective articles (excluding cash) issued by the unit to individuals to prevent novel coronavirus from contracting pneumonia are not included in wages and salaries, and are exempt from personal income tax. (According to the executive meeting of the State Council on June+10/October 19, 65438, the preferential policy was postponed until the end of 2023).

3. Diplomatic personnel are exempt from income tax.

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;

The eight subsidies for foreigners are tax-free.

(1) Housing subsidies, food subsidies, resettlement fees and laundry fees obtained by foreign individuals in the form of non-cash or reimbursement.

(2) Subsidies for overseas and domestic business trips obtained by foreign individuals according to reasonable standards.

(3) The expenses for visiting relatives, language training and children's education obtained by foreign individuals are reasonable after being examined and approved by the local tax authorities.

5. The wages and salaries of foreign experts from specific sources are tax-free.

6, overseas talent tax differential subsidies

1 October 20 19,1to February 2023, 12, 3 1, Guangdong Province and Shenzhen Municipality give subsidies to overseas (including Hong Kong, Macao and Taiwan, the same below) high-end talents and talents in short supply, and the part of the subsidies is exempt from personal income tax.

7. Olympic-related foreign technical officials are exempt from taxes.

Foreign consultants, referees and other foreign technical officials who are invited by BOCOG to come to China temporarily during the 2022 Winter Olympic Games, Winter Paralympics and test events are exempt from personal income tax.

8. Tianjin subsidies in Tibet are tax-free.

Personal allowances, floating wages, additional seniority wages, resettlement subsidies and housing subsidies for retirees obtained from Xizang Autonomous Region are exempt from individual taxes. Employees of government agencies and institutions working in Tibet are exempt from personal income tax when they receive special allowances for Tibet in accordance with the unified provisions of the state.

9, disabled orphans and widows income provinces to determine the tax relief.

10, housing rental subsidies are tax-free.

Housing rental subsidies received by urban housing security families who meet the requirements stipulated by local governments are exempt from personal income tax.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 4 The following incomes shall be exempted from individual 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.

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.