Is it necessary to pay tax on the subsidy of 6,543,800,000 yuan in Hou Bo?

Under normal circumstances, the research grants granted to in-service doctoral students should be included in the salary income to calculate and pay personal income tax.

Because only subsidies and allowances issued in accordance with the unified provisions of the state are exempt from personal income tax. However, the research subsidies granted to in-service doctoral students generally cannot be subsidies and allowances issued in accordance with the unified provisions of the state.