Policy Content - Welfare funds, condolence payments, and relief funds are exempt from individual income tax [4] - The exemption applies to basic pension insurance, basic medical insurance, unemployment insurance, and housing provident fund when individuals withdraw these funds [4] Taxation on Year-End Bonuses - Clarification on how to declare individual income tax for year-end bonuses and monthly salary payments [6] - Information on tax deductions for couples working in different cities without property [6] Tax Registration Process - Companies must provide legal representative's ID, business license, and other documents for tax registration at the comprehensive service window [11] - If the taxpayer's information is complete, tax registration will be processed in the system [12] - Taxpayers can also complete tax registration online through the electronic tax bureau [14][15]
这些情形免征个税!
蓝色柳林财税室·2026-02-16 01:41