| Notice by the Ministry of Finance and the State Administration of Taxation of Preferential Tax Policies for the Relocation of the Poverty-Stricken Population for Poverty Alleviation | | 财政部、国家税务总局关于易地扶贫搬迁税收优惠政策的通知 |
| (No. 135 [2018] of the Ministry of Finance) | | （财税〔2018〕135号） |
| The public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; tax services of the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the finance bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局），国家税务总局各省、自治区、直辖市、计划单列市税务局，新疆生产建设兵团财政局： |
| For the purpose of implementing the Guiding Opinions of the CPC Central Committee and the State Council on Winning the Battle against Poverty in Three Years and facilitating the relocation of the poverty-stricken population for poverty alleviation, you are hereby notified of relevant preferential tax policies for the relocation of poverty-stricken population for poverty alleviation as follows: | | 为贯彻落实《中共中央 国务院关于打赢脱贫攻坚战三年行动的指导意见》，助推易地扶贫搬迁工作，现将易地扶贫搬迁有关税收优惠政策通知如下： |
| I. Tax policies for the relocation of the poverty-stricken population for poverty alleviation | | 一、关于易地扶贫搬迁贫困人口税收政策 |
1. The monetary compensation related to the relocation of the poverty-stricken population for poverty alleviation, including the house building subsidies and the incentives for the dismantlement of old buildings and land reclamation, as well as the resettlement housing for the poverty-stricken population for poverty alleviation (hereinafter referred to as “resettlement housing”), which are obtained by the relocated poverty-stricken population as required, shall be exempt from individual income tax.
．．．．．． | | （一）对易地扶贫搬迁贫困人口按规定取得的住房建设补助资金、拆旧复垦奖励资金等与易地扶贫搬迁相关的货币化补偿和易地扶贫搬迁安置住房（以下简称安置住房），免征个人所得税。
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