There are three types of personal income tax collection objects in China, and civil servants belong to the legal collection objects of personal income tax.

First, the legal object

Taxpayers of personal income tax in China are those who live in China and those who do not live in China, including citizens in China, foreigners who get income from China and compatriots from Hong Kong, Macao and Taiwan.

Two. Resident taxpayer

Individuals who have a domicile in China or have no domicile in China for 1 year are resident taxpayers and should bear unlimited tax obligations, that is, they should pay individual income tax according to law on their income obtained in China and abroad.

Three. non-resident taxpayer

Individuals who have neither domicile nor residence in China, or who have lived in China for less than one year, are non-resident taxpayer, bear limited tax obligations, and pay personal income tax according to law only on their income obtained from China.

Extended data:

Items that can be exempted from personal income tax:

1. Bonuses in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions in the State Council, units of China People's Liberation Army at or above the military level and foreign and international organizations are exempt from personal income tax.

2, township (including township) people's government or at or above the county level (including county level) people's government departments approved the establishment of institutions, the provisions of the articles of association of the courageous foundation or similar organizations, reward courageous people bonuses or prizes, approved by the competent tax authorities, shall be exempted from personal income tax.

3. Interest on bonds issued by the Ministry of Finance and financial bonds issued with the approval of the State Council shall be exempted from personal income tax.

4. Article 5 of the State Council's "Implementation Measures for Individual Income Tax on Savings Deposit Interest" stipulates: "Income from education savings interest obtained by individuals and other special savings deposits or savings special fund deposits recognized by the financial department shall be exempted from individual income tax."

References:

Baidu encyclopedia-personal income tax