Core Viewpoint - The article discusses the provisions of the Individual Income Tax Law of the People's Republic of China, specifically focusing on the exemptions for certain types of personal income, including welfare funds, condolence payments, and relief funds [2]. Summary by Sections - **Exemptions from Individual Income Tax**: According to Article 4 of the Individual Income Tax Law, certain personal incomes are exempt from individual income tax, including welfare funds, condolence payments, and relief funds [2]. - **Definition of Welfare Funds and Relief Funds**: The implementation rules specify that welfare funds refer to living subsidies paid to individuals from welfare funds or union funds retained by enterprises, public institutions, and social organizations. Relief funds are defined as living assistance provided to individuals facing financial difficulties by civil affairs departments of the government [2]. - **Scope of Living Assistance**: The notice from the State Administration of Taxation clarifies that living assistance refers to temporary financial support provided to taxpayers or their families due to specific events or reasons that cause difficulties in normal living, paid from retained welfare funds or union funds [2].