Required.
According to the "Implementation Regulations of the Individual Income Tax Law of the People's Republic of China":
Article 6 The scope of personal income stipulated in the Personal Income Tax Law:
(1) Wage and salary income refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the employment or employment that an individual obtains due to his or her employment.
(2) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, etc. Income from manuscripts, calligraphy and painting, engraving, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.
(3) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.
(4) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights , excluding royalties.
(5) Business income refers to:
1. Income obtained by individual industrial and commercial households from engaging in production and business activities, from investors in sole proprietorships and individual partners in partnerships. Income from the production and operation of sole proprietorships and partnerships registered in the country;
2. Income obtained by individuals from running schools, medical treatment, consulting and other paid service activities in accordance with the law;
3 , Income obtained by individuals from contracting operations, leasing operations, subcontracting, and subletting of enterprises and institutions;
4. Income obtained by individuals from other production and business activities.
(6) Interest, dividends, and bonus income refer to the interest, dividends, and bonus income obtained from individuals owning debts, equity, etc.
(7) Income from property leasing refers to the income obtained by individuals from leasing real estate, machinery and equipment, vehicles, ships and other properties.
(8) Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, property shares in partnerships, real estate, machinery and equipment, vehicles and ships, and other properties.
(9) Incidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income.
If it is difficult to define taxable income items for personal income, it shall be determined by the taxation department of the State Council.
Extended information:
According to the "Individual Income Tax Law of the People's Republic of China":
Article 5 If one of the following circumstances occurs, the income tax may be reduced The specific range and time limit for levying personal income tax shall be stipulated by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, and shall be reported to the Standing Committee of the People's Congress at the same level for record: (1) Income of disabled, lonely and elderly persons and dependents of martyrs;
(2) Suffering heavy losses due to natural disasters.
The State Council may stipulate other tax reduction situations and report them to the Standing Committee of the National People's Congress for the record.
Article 6 Calculation of taxable income:
(1) The comprehensive income of a resident individual shall be the income of each tax year minus RMB 60,000 in expenses and special deductions , the balance after special additional deductions and other deductions determined in accordance with the law shall be the taxable income.
(2) For wages and salaries of non-resident individuals, the balance after deducting RMB 5,000 in expenses from the monthly income shall be the taxable income; income from remuneration for services, income from author remuneration, and royalties Income, the amount of each income is the taxable income.
(3) Business income shall be the taxable income after deducting costs, expenses and losses from the total income in each tax year.
(4) If the income from property leasing does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be Taxable income.
(5) For income from property transfer, the taxable income shall be the balance of the income from the transferred property minus the original value of the property and reasonable expenses.
(6) For interest, dividends, bonus income and incidental income, the amount of each income shall be the taxable income.
Income from labor remuneration, author remuneration, and royalties shall be the balance after deducting 20% ??of the expenses. The amount of income from royalties is calculated at a reduced rate of 70%.
Individuals who donate their income to education, poverty alleviation, relief and other public welfare charities, and the donation amount does not exceed 30% of the taxable income declared by the taxpayer, can be deducted from their taxable income. If the State Council stipulates that donations to public welfare charities should be deducted in full before tax, such provisions shall prevail.
The special deductions specified in Item 1 of Paragraph 1 of this Article include basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums and housing provident funds paid by individual residents in accordance with the scope and standards prescribed by the state.
Special additional deductions include children’s education, continuing education, serious illness medical treatment, housing loan interest or housing rent, elderly care and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the National People’s Congress Standing committee record.
Baidu Encyclopedia-Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China