Legal analysis: Only when the salary reaches 5, yuan, you need to pay taxes, and the amount of personal income tax payable = taxable income × applicable tax rate-quick deduction. Personal income tax is the general name of legal norms that adjust the social relations between tax authorities and natural persons in the process of personal income tax collection and management. Taxpayers of individual income tax include both resident taxpayers and non-resident taxpayers Resident taxpayers have the obligation to pay taxes completely, and must pay individual income tax on all their income from inside and outside China; Non-resident taxpayers pay individual income tax only on their income derived from China.
Legal basis: The scope of individual income stipulated in Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China:
(1) Wages and salary income refer to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment.
(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, performance, advertisement, exhibition, technical service and introduction.
(3) The term "income from remuneration for writing" refers to the income obtained by individuals from the publication of their works in the form of books, newspapers and periodicals.
(4) The term "income from royalties" refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.
(5) Operating income refers to:
1. Income obtained by individual industrial and commercial households engaged in production and business operations, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises from production and business operations of sole proprietorship enterprises and partnership enterprises registered in China;
2. Income obtained by individuals from running schools, medical care, consulting and other paid service activities according to law;
3. Income obtained by individuals from contracting, leasing, subcontracting or subletting enterprises and institutions;
4. Income obtained by individuals from other production and business activities.
(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals who own creditor's rights and stock rights.
(7) The term "income from property lease" refers to the income obtained by individuals from renting real estate, machinery and equipment, vehicles and boats and other property.
(8) The term "income from property transfer" refers to the income obtained by individuals from transferring securities, stock rights, share of property in a partnership, real estate, machinery and equipment, vehicles, boats and other property.
(9) Accidental income refers to personal income from winning prizes, winning prizes, winning lottery and other accidental properties.
if it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities of the State Council.