Q：
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When an enterprise randomly presents gifts in an event to individuals who are not staff of the enterprise, what tax item should be used to pay IIT on the gift income obtained by individuals?
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A：
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In business promotion, advertising and other activities, enterprises randomly give gifts (including the Internet) to individuals outside their own enterprises, and in annual meetings, symposiums, celebrations and other activities, enterprises give gifts to individuals outside their own units. The gift income obtained by individuals is subject to IIT under "occasional income" item. However, gifts such as consumption coupons, cash vouchers, deductible coupons and discount vouchers given by enterprises, which have values and are discounts in nature, are excluded.
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Q：
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When determining the source of individual wages and salaries, does the duration of domestic work include the number of days during which the individual travels abroad?
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A：
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The duration of domestic work includes the number of days travelling abroad during the period of working in China.
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Q：
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Is IIT levied on industrial and commercial insurance benefits obtained by injured workers and their close relatives?
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A：
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The work-related injury insurance benefits obtained by the injured workers and their close relatives in accordance with the Regulations on Work Injury Insurance (Decree No. 586 of the State Council) are exempt from IIT. The benefits of work-related injury insurance include one-time disability subsidies, disability allowances, one-time work-related injury medical subsidies, one-time disability employment subsidies, work-related injury medical benefits, hospitalization meal subsidies, transportation and accommodation expenses for medical treatment in other places, work-related injury rehabilitation expenses, auxiliary equipment expenses, living care expenses, etc., as well as work-related deaths of employees in accordance with the "Work Injury Insurance Regulations" (Order No. 586 of the State Council), the funeral subsidy, dependent relative pension, and one-time work-related death subsidy obtained by their close relatives in accordance with the Regulations on Work Injury Insurance (State Council Order No. 586).
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Q：
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Is the IIT paid for the demolition compensation obtained according to the standard after the demolition of individual houses?
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A：
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IIT will be exempted from the compensation for demolition obtained by the relocated people according to the standards specified in the national administrative measures for urban housing demolition.
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Q：
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Are the maternity allowance and maternity medical expenses entitled to the preferential treatment of IIT?
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A：
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The maternity allowance, maternity medical expenses or other allowances and subsidies in the nature of maternity insurance obtained by women giving birth, are formulated based on the maternity insurance measures by the people's government at or above the county level in accordance with relevant national regulations, are exempt from IIT.
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FAQ
