Assertion: package's part | /r/HasProperty | exempt
Facets:
value: from individual income tax
type: OTHER
Source sentences:
text: Where any employee obtains lump-sum compensation income (including economic compensation, living allowances and other subsidies granted by an employer) from the employer's termination of labor relationship with him/her, the part of the income which is no more than three times the average wage amount of employees in the local area in the previous year shall be exempt from individual income tax.