Excuse me, is it necessary to pay personal income tax for housing and real estate subsidies in the wages of administrative institutions?

Q: Is it necessary to pay personal income tax for housing and real estate subsidies in the salaries of administrative institutions?

A: The Scout Law Online Consultation will answer your question.

Income from wages and salaries is subject to a nine-level progressive tax rate of 5%-45%; Income from labor remuneration is subject to a proportional tax rate of 20%, and if the one-time income is abnormally high, an additional levy may be imposed. According to the interpretation of the "Regulations on the Implementation of the Individual Income Tax Law", labor remuneration is actually equivalent to the application of excessive progressive tax rates of 20%, 30% and 40%. Wage and salary income is a stable relationship between units and individuals that provide income, but there is no such relationship between services.