1. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment;
2, the production and operation income of individual industrial and commercial households, refers to:
(1) Income from production and operation of individual industrial and commercial households in industry, handicraft industry, construction industry, transportation industry, commerce, catering industry, service industry, repair industry and other industries;
(two) the income obtained by individuals who have been approved by the relevant government departments and obtained licenses to engage in paid service activities such as running schools, medical care and consulting;
(three) the income of other individuals engaged in individual industrial and commercial production and operation;
(four) the taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
3. The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation, subcontracting or subletting, including the income of wages and salaries obtained by individuals on a monthly or per-time basis;
4. Income from remuneration for labor services refers to income obtained by individuals from designing, decorating, installing, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, brokerage service and agency.
5. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.
6. Royalty income 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;
7. Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity;
8. Income from property leasing refers to income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property;
9. Income from property transfer refers to income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles, ships and other property;
10. Accidental income refers to personal winning, lottery winning and other accidental income;
1 1, other income determined by the financial department of the State Council.
Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC).
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.