The calculation of a tax point is:Tax-inclusive amount=tax-exclusive amount*(1+tax point), i.e. tax amount=tax-exclusive amount*tax point. The tax point is the short name of the starting point, also known as the "starting point of taxation" or "starting point", refers to the tax law provides for the beginning of the tax object to tax the starting point of the amount.
What is included in the scope of individual income tax
The scope of individual income tax includes:
1. Wages and salaries, wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other incomes related to employment or employment;
2. design, laboratory, testing, medical, legal, accounting, decoration, installation, cartography, consulting, lecturing, painting, calligraphy, sculpture, translation, film, television, sound recording, auditing, video recording, performance, advertisement, exhibition, performance, technical services and other labor income;
3. Income from remuneration for manuscripts, which is the income received by an individual for the publication of his or her work in the form of a book, a newspaper or a magazine, or for the publication of a work in the form of a book, a newspaper or a magazine, or for the publication of a work in the form of a book, a newspaper or a magazine, or in the form of a newspaper or a magazine. Note that the income obtained by an individual by providing the right to use copyrights is not included in the income from manuscripts;
4. Royalty income, the income obtained by an individual by providing the right to use patents, trademarks, copyrights, non-patented technologies, and other franchises;
5. Business income, including the income obtained by an individual industrial or commercial enterprise from engaging in production and business activities; and the investor of a wholly owned individual enterprise, Individual partners of partnerships derive their income from the production and operation of sole proprietorships and partnerships registered in the country; individuals' income from running schools, medical treatment, consulting and other paid service activities in accordance with the law; individuals' income from contracting, leasing, subcontracting and subletting to enterprises and institutions, as well as income from other production and operation activities;
6. Interest, dividends and bonus income. Income from interest, dividends and bonuses obtained by individuals owning debentures, shareholdings, etc.
7. Income from property leasing, income obtained by individuals from renting out immovable property, machinery and equipment, vehicles and vessels, as well as other property;
8. Income from property transfer, income obtained by individuals from transferring securities, shareholdings, shares of property in partnerships, immovable property, machinery and equipment, vehicles and vessels, as well as other property;
9. other properties;
9. Incidental income, individuals win prizes, jackpots, lotteries and other incidental income.
I hope the above can help you, if you have other questions please consult a professional lawyer.
Legal basis:
Article 8 of the Law of the People's Republic of China on Administration of Taxation Collection
Taxpayers and withholding agents have the right to obtain from the tax authorities information about the provisions of the national tax laws, administrative regulations and the situation relating to the tax payment process. Taxpayers and withholding agents have the right to request the tax authorities to keep the situation of taxpayers and withholding agents confidential. The tax authorities shall, in accordance with the law, keep the situation of taxpayers and withholding agents confidential. Taxpayers have the right to apply for tax reduction, exemption and refund in accordance with the law. Taxpayers, withholding agents on the decisions made by the tax authorities, enjoy the right to make statements, the right to plead;
In accordance with the law, enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit, requesting state compensation and other rights. Taxpayers, withholding obligations have the right to sue and report the tax authorities, tax officials of illegal and disciplinary behavior.