The scope of personal income tax includes

Individual income tax, or personal tax, is a tax levied on each taxable income obtained by an individual or natural person as the object of taxation. The Individual Income Tax Law*** lists 11 items that are subject to individual tax, specifically:

1, wages, salary income, generally speaking, is the wages, bonuses, etc. obtained by an individual working;

2, individual business households, sole proprietorships and partnerships in the production, business income;

3, contracting and leasing of enterprises and institutions;

2, individual business households, sole proprietorships and partnerships in the production, business income;

3, contracting and leasing of enterprises and institutions;

3, individual income tax is collected on the basis of the taxable income.

4, remuneration for services;

5, remuneration;

6, royalties;

7, interest, dividends, bonuses, except interest on bank deposits;

8, property rental income, such as landlords rent their own homes to get the rent;

9, the transfer of property income

10, incidental income, such as lottery winners;

11, other income.