Page 6 - 国家税务总局广州市税务局个人所得税优惠政策一本通（2020年版）
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7.6 驻华使馆、领事馆 ............................................................................ 38
7.7 享受税收协定待遇 ............................................................................ 38
八、其他税收优惠 ......................................................................................... 39
8.1 居民个人取得全年一次性奖金 ....................................................... 39
8.2 非居民个人取得数月奖金 ............................................................... 40
8.3 一次性经济补偿 ................................................................................ 41
8.4 保险赔款 ............................................................................................ 41
8.5 住房 ..................................................................................................... 42
8.6 中奖 ..................................................................................................... 44
8.7 储蓄存款利息所得 ............................................................................ 44
8.8 量化资产 ............................................................................................ 45
8.9 赠送礼品 ............................................................................................ 45
8.10 行政和解金 ...................................................................................... 45
8.11 特定奖金 .......................................................................................... 46
8.11.1 举报协查获得的奖金............................................................ 46
8.11.2 见义勇为者获得的奖金或奖品 ........................................... 46
8.11.3 冬奥会、冬残奥会、测试赛 ............................................... 46
8.11.4 其他特定奖金免征个人所得税 ........................................... 46
8.12 补贴津贴 .......................................................................................... 48
8.12.1 不属于工资、薪金性质的补贴、津贴 .............................. 48
8.12.2 福利费、抚恤金、救济金 ................................................... 48
8.12.3 安家费、基本养老金或退休费等 ....................................... 49
8.12.4 军人的转业费、复员费、退役金 ....................................... 49
8.12.5 公务用车、通讯补贴............................................................ 49
8.12.6 远洋运输船员的伙食费 ....................................................... 49
8.12.7 生育津贴和生育医疗费 ....................................................... 50
8.12.8 工伤保险待遇 ........................................................................ 50
8.13 远洋船员的工资薪金 ..................................................................... 50
8.14 支持疫情防控 .................................................................................. 50
8.14.1 取得政府规定标准的疫情防治临时性工作补助和奖金 . 51
8.14.2 单位发给个人防疫用品 ....................................................... 51
