The lessor of a leased property is required to pay personal income tax if he receives rental income.
According to Article 6 of the Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China, the scope of individual income under the Individual Income Tax Law is as follows:
(1) Income from wages and salaries refers to the wages, salaries, bonuses, end-of-year raises, bonuses, allowances, subsidies, and other incomes related to the employment of the individual in an office or an employment.
(2) Income from remuneration for labor services refers to the income derived by an individual from performing labor services, including design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, translating, reviewing, painting, calligraphy, sculpture, film and television, audio-recordings, video-recordings, performances, performances, advertisements, exhibitions, technical services, referral services, brokering services, agency services, as well as other income derived from labor services. income.
(3) Income from remuneration for manuscripts refers to the income obtained by an individual for the publication and dissemination of his/her works in the form of books, newspapers and magazines.
(4) Royalty income refers to the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained by providing the right to use copyrights is excluded from the income from manuscripts.
(5) Business income refers to:
1. Income derived from production and business activities of individual industrial and commercial households, and income derived from production and business activities of sole proprietorship enterprises registered in China by investors of sole proprietorship enterprises and individual partners of partnerships;
2. Income derived from schooling, medical treatment, counseling and other paid service activities by individuals in accordance with the law;
3. Income derived from the provision of patent rights, trademark rights, copyrights, non-patented technologies and other franchises; income derived from the provision of the right to use copyrights is not included in the income from manuscripts.
3. Income derived from contracting, leasing, subcontracting or subletting by individuals to enterprises and institutions;
4. Income derived by individuals from other production and business activities.
(6) interest, dividend and bonus income, refers to the interest, dividend and bonus income obtained by an individual who owns debt, equity and so on.
(7) Income from property leasing refers to the income obtained by an individual from the leasing of real estate, machinery and equipment, vehicles and vessels, and other property.
(h) Income from property transfer refers to the income derived from the transfer of securities, equity, shares in partnerships, real estate, machinery and equipment, vehicles and vessels, and other property.
(ix) Incidental income refers to income from winning prizes, jackpots, lotteries and other incidental income.
If it is difficult to define the items of taxable income obtained by an individual, the competent tax authorities under the State Council shall determine them.
Expanded Information:
Article 6 of the Individual Income Tax Law of the People's Republic of China
(1) The comprehensive income of a resident individual shall be calculated by subtracting the expenses of 60,000 yuan as well as special deductions, special additional deductions and other deductions as determined by law from the income of the resident individual in each tax year. additional deductions and other deductions determined in accordance with the law shall be the taxable income.
(2) Income from wages and salaries of non-resident individuals shall be taxable as the balance of monthly income less expenses of five thousand yuan; income from remuneration for labor services, remuneration for manuscripts, and income from royalties shall be taxable as the amount of each income.
(3) Income from business operation shall be the taxable income after deducting costs, expenses and losses from the total income of each taxable year.
(4) Income from property leasing, if each income does not exceed four thousand yuan, less eight hundred yuan of expenses; if four thousand yuan or more, less twenty percent of the expenses, and the balance is the taxable income.
(5) Income from the transfer of property shall be taxable as the income from the transfer of property, less the original value of the property and reasonable expenses.
(vi) Income from interest, dividends, bonus and incidental income shall be taxable income in the amount of each income.
Income from remuneration for labor, remuneration for manuscripts, and royalties shall be determined by the balance of the income less twenty percent of the expenses. Income from manuscripts is reduced by seventy percent.
Individuals who donate their income to education, poverty alleviation, relief and other public welfare and charitable causes, and the portion of the donation that does not exceed thirty percent of the taxable income declared by the taxpayer, can be deducted from their taxable income; if the State Council stipulates that full pre-tax deduction shall be applied to donations for public welfare and charitable causes, it shall apply according to its regulations.
The special deductions stipulated in the first paragraph of this article include the basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums paid by individual residents in accordance with the scope and standards prescribed by the state and housing fund; special additional deductions, including children's education, continuing education, medical treatment for serious illnesses, interest on housing loans or housing rents, and expenditures for supporting the elderly, with the specific scope, standards and implementation steps to be determined by the State Council and reported to the State Council. Implementation steps are determined by the State Council and reported to the Standing Committee of the National People's Congress for the record.
Baidu Encyclopedia - Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China*** and the State of China