2, the tax content: wages, salary income. Wages, salaries, refers to the wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies and other income related to employment or employment.
3, labor compensation income. Income from remuneration for services, refers to the individual engaged in design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, journalism, broadcasting, translation, review of manuscripts, painting, calligraphy, sculpture, film and television, audio, video, performances, performances, advertisements, exhibitions, technical services, referral services, economic services, services, as well as other income from labor services.
4, manuscript income. Manuscript income, refers to the individual's work in the form of books, newspapers published, published and obtained income. Here the "works", refers to include Chinese and foreign words, pictures, music, etc. can be published in books, newspapers and magazines, published works; "personal works", including my own writings, translations and so on. Individuals obtaining posthumous manuscript remuneration, should be taxed according to the manuscript income program.
5, royalty income. Royalty income, refers to individuals to provide patents, copyrights, trademarks, non-patent technology and other concessions to obtain the right to use the income. Income derived from the provision of the right to use copyrights does not include income from royalties. Income derived from the public auction (bidding) of the original or copy of the author's own written work manuscript shall be taxed under the item of royalty income.
6, property transfer income. Income from the transfer of property, refers to the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and boats, as well as other property to others or units and the income obtained, including the transfer of immovable and movable property and the income obtained. Individuals are not taxed on income from stock trading.