77 1 Does the doctor have a placement fee?

There are doctoral students in employment.

According to the seventh paragraph of Article 4 of the Individual Income Tax Law of People's Republic of China (PRC), it will be distributed to cadres and posts in accordance with the unified provisions of the state.

Employees' settling-in expenses, resignation expenses, basic pension or retirement expenses, resignation expenses and retirement living allowance shall be exempted from personal income tax.

Therefore, judging from this clause, you should not pay a tax. But in fact, the school's resettlement fee is not a government subsidy.

Household expenses. But in the form of personal extra income, so you have to pay 20% tax.

Doctors must be more careful when looking for a job. Before signing the contract, they should ask whether the promised resettlement fee is before or after tax, in what form and for how long.