According to Article 4 of the Individual Income Tax Law of the People's Republic of China, the following categories of income shall be exempted from individual income tax:

Awards for achievements in science, education, technology, culture, public health, physical culture and environmental protection granted by the provincial people's governments, ministries and commissions under the State Council, the People's Liberation Army units at corps level and above and foreign or international organizations.

According to Article 2 of the Notice of the Ministry of Finance and State Administration of Taxation on Several Policy Issues of Individual Income Tax (Cai Shui [1994] No. 20), 'the following incomes shall be temporarily exempted from individual income tax:

（1）Housing subsidies, food subsidies, relocation fees and laundry fees obtained by foreign individuals either in a non-cash manner or through complete reimbursement;

（2）Reasonable subsidies for travels in and outside China obtained by foreign individuals;

（3）The part of the expenses for visiting relatives, language training and children's education obtained by foreign individuals that are approved to be reasonable after being assessed by local tax authorities.'

And Article 7 of the Notice of the Ministry of Finance and State Administration of Taxation on the Convergence of Relevant Preferential Policies after the Revision of the Individual Income Tax Law (Cai Shui [2018] No. 164) on 'relevant policies on allowances and subsidies for foreign individuals:

During the period from January 1, 2019 to December 31, 2021, foreign individuals who meet the personal conditions of residents can choose to enjoy the special additional deduction of individual income tax, or they can choose to enjoy tax-free preferential policies for housing subsidies, language tuition fees, children's education fees and other allowances and subsidies, the special additional deduction of individual income tax according to the Notice of the Ministry of Finance and State Administration of Taxation on Several Policy Issues of Individual Income Tax (Cai Shui [1994] No. 20), the Notice of State Administration of Taxation on the Implementation of Individual Income Tax Exemption for Relevant Subsidies Obtained by Foreign Individuals (Guo Shui Fa [1997] No. 54) and the Notice of the Ministry of Finance and State Administration of Taxation on the Exemption of Individual Income Tax for Housing and Other Subsidies of Hong Kong and Macao Obtained by Foreign Individuals (Cai Shui [2004] No. 29), but they CANNOT enjoy them at the same time. Once a foreign individual has made a choice, he or she shall not change it within one tax year.'

According to Article 2 of the Notice of the Ministry of Finance and State Administration of Taxation on Several Policy Issues of Individual Income Tax (Cai Shui [1994] No. 20), 'the following incomes shall be temporarily exempted from individual income tax:

Incomes from dividends and bonuses obtained by foreign individuals from foreign-invested enterprises.

According to Article 2 of the Notice of the Ministry of Finance and State Administration of Taxation on Several Policy Issues of Individual Income Tax (Cai Shui [1994] No. 20), 'the following incomes shall be temporarily exempted from individual income tax:

The incomes and salaries obtained by foreign experts who meet any of the following conditions may be exempted from personal income tax:

1. Foreign experts directly sent by the World Bank to work in China according to agreements on special-purpose loans of the World Bank;

2. Experts directly sent by the United Nations organization to work in China;

3. Experts working in China for the United Nations assistance programs;

4. Experts sent by donor countries to work for their grant programs in China;

5. Cultural and educational experts working in China for less than two years under bilateral cultural exchange programs whose incomes and salaries are borne by the country;

6. Cultural and educational experts working in China for less than two years through the international exchange programs of Chinese colleges and universities whose incomes and salaries are borne by their own countries;

7. Experts working in China through non-governmental scientific research agreements whose incomes and salaries are aided by the government agencies of the country.'