个人所得税有哪些减免的规定呢?根据《中华人民共和国个人所得税法》、《中华人民共和国个人所得税法实施条例》和相关的文件法规的规定,个人所得税的减免税政策主要有:
1、省级人民政府、国务院部委和中国人民解放军军以上单位,以及外国组织、国际组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金;
Bonus provincial government, the State Council ministries and units of the People, as well as foreign organizations, international organizations awarded the science, education, technology, culture, health, sports, environmental protection and other aspects;
2、对个人取得的教育储蓄利息所得以及财政部门确定的其他专项储蓄存款或者储蓄性专项基金存款的利息所得,免征个人所得税。
Other special savings deposit interest income or savings of the special fund education savings deposit interest income and the financial sector as determined by individuals, exempt from personal income tax.
3、按照国家统一规定发给的补贴、津贴;
Issued in accordance with provisions of national unity subsidies and allowances;
4、福利费、抚恤金、救济金;
Welfare, pensions, benefits;
5、保险公司支付的保险赔款免征个人所得税。
Insurance company to pay insurance indemnity exempt from personal income tax.
6、乡、镇以上(含乡、镇)人民政府或经县以上(含县) 人民政府主管部门批准成立的有机构、有章程的见义勇为基金会或类似组织,奖励见义勇为者的奖金或者奖品,经主管税务机关批准,免征个人所得税。
Township above (including the township) or above the county level people's government (including county) government authorities approved the establishment of an institution, there Samaritan Foundation charter or similar organization, Samaritan's bonus or reward prizes, by the competent tax authorities, exempt from personal income tax.
7、个人持有财政部发行的债券和经国务院批准发行的金融债券的利息,免征个人所得税。
Treasury bonds held by individuals and interest financial bonds issued by the State Council approved the issuance, exempt from personal income tax.
8、按照国家或省级地方政府规定的比例缴付的住房公积金、医疗保险金、基本养老保险金、失业保险基金存入银行个人账户所取得的利息收入,免征个人所得税。
According to the proportion of the national or provincial local government regulations to pay housing fund, medical insurance, basic pension insurance, unemployment insurance funds deposited in bank interest income achieved in individual accounts, exempt from personal income tax.
9、军人的转业费、复员费,免征个人所得税。
Military pay and demobilization fees, exempt from personal income tax.
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