a) Monetary awards granted by provincial governments, ministries and commissions under the State Council, units of the People’s Liberation Army at army level or above, or by foreign or international organizations for achievement in science, education, technology, culture, public health, sport or environmental protection, etc;
b) Interest earned on state treasury bonds or other financial instruments issued by the central government;
c) Subsidies and allowances received as prescribed by the central government;
d) Welfare benefits, disability funds and relief payment for poor families;
e) Insurance indemnities;
f) Pay for the severance and re-employment of retired military persons;
g) Resettlement allowances, severance compensation, retirement pay and other special subsidies to some senior retired government officials according to the unified standard made by the central government;
h) Income received by diplomatic representatives of foreign countries, which is exempt from taxes under competent laws;
i) Income exempted from taxes according to the relevant international conventions or agreements; and
j) Other tax exempt incomes approved by the Ministry of Finance;
k) Salaries or wages received by foreign experts working for projects of the World Bank, the United Nations or other government exchange programs.
