According to the Provisions on Several Issues Concerning the Collection of Individual Income Tax, the second paragraph of Article 2 deals with the taxation of wages and salaries. The following subsidies and allowances that do not belong to the nature of wages and salaries or income that does not belong to the taxpayer's own wages and salaries shall not be taxed:

1, one-child allowance;

2, the implementation of the civil service wage system is not included in the total basic wage subsidies, non-staple food subsidies and family members subsidies;

3. Child care allowance;

4. Travel allowance and meal allowance.

Extended data:

The scope of personal income stipulated in Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China:

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.

(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.

(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.

Shanghai Municipal State Taxation Bureau-Provisions on Several Issues Concerning the Collection of Individual Income Tax