Core Viewpoint - The article discusses the taxation rules for retired personnel who return to work, outlining the conditions under which their income is subject to personal income tax and the exemptions available for certain types of retirement income [4][9][13]. Group 1: Taxation Rules for Retired Personnel - Retired personnel returning to work must meet specific conditions to have their income taxed as "wages and salaries" rather than "service remuneration" [16][17]. - The conditions include having a labor contract of at least one year, receiving fixed or basic salary during absences, enjoying equal benefits with other employees, and having job promotions organized by the employer [16][17]. - If these conditions are not met, the income will be taxed under "service remuneration" [17]. Group 2: Exemptions from Personal Income Tax - Certain retirement benefits such as housing allowances, retirement fees, basic pensions, and living allowances are exempt from personal income tax [9][13]. - Any additional income from the original employer, such as bonuses or subsidies, is subject to personal income tax after deducting allowable expenses [13][15].