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Living allowance for public institutions

Legal subjectivity:

The property subsidy standards of public institutions mainly include the housing property service subsidy standards for management positions of public institutions, the property service subsidy standards for professional and technical positions of public institutions, and the property service subsidy standards for working positions of public institutions. Different posts have different property subsidy standards.

Legal objectivity:

Article 4 of the Individual Income Tax Law of People's Republic of China (PRC) is exempt from individual income tax: (3) Subsidies and allowances issued in accordance with the unified provisions of the state. The tax exemption provisions in Item 10 of the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record.