Core Viewpoint - The article discusses the regulations regarding personal income tax exemptions in China, specifically focusing on welfare payments, relief funds, and living assistance provided by employers to employees in times of hardship [11][12]. Group 1: Personal Income Tax Exemptions - According to the Personal Income Tax Law of the People's Republic of China, certain types of personal income are exempt from income tax, including welfare payments, relief funds, and living assistance [11]. - Welfare payments are defined as living assistance provided to individuals from funds retained by enterprises, public institutions, and social organizations, as per national regulations [11]. - Relief funds are described as living assistance provided by government civil affairs departments to individuals facing financial difficulties [11]. Group 2: Definition and Scope of Living Assistance - The notification from the State Administration of Taxation clarifies that living assistance refers to temporary financial support given to taxpayers or their families due to specific events causing financial hardship [11]. - It is specified that certain types of income do not qualify for tax exemption and should be included in taxable income, such as excessive welfare payments or subsidies that exceed national standards [12]. - Payments for personal purchases like cars, housing, or computers that do not qualify as temporary living assistance are also subject to personal income tax [12].