Selecting and fixing the individual income tax to be declared to the competent tax authority in the place where one of the units of employment is located.
According to the provisions of the Individual Income Tax Law of the People's Republic of China and its implementing regulations, and the Circular of the State Administration of Taxation on the Issuance of the Measures for Self-Taxation Declaration of Individual Income Tax (for Trial Implementation)> (Guoshuifa [2006] No. 162), a natural person who has obtained salary and wage income from two or more places within the territory of China should choose and report the individual income tax to the competent tax authority where the unit in which he is employed is located. The competent tax authority in the place where the employed unit is located shall choose and file the individual income tax declaration.
According to Article 39 of the Individual Income Tax Law of the People's Republic of China, if a taxpayer has two or more incomes listed in Article 2 of the Tax Law, the tax shall be calculated separately according to each item. If a taxpayer has two or more places in China and obtains the first, second or third items of Article 2 of the Tax Law, the tax shall be calculated on the basis of the same item of income.
Expanded Information
Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China
Article 6: Scope of Individual Income under the Individual Income Tax Law:
(1) Income from salaries and wages refers to the salaries, wages, bonuses, end-of-year raises, labor bonuses, allowances, subsidies, etc., which are derived by individuals from their positions or employment. (a) Income from wages and salaries refers to wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other incomes related to employment or occupation.
(2) Income from remuneration for labor services refers to the income derived from the performance of labor services by an individual, including design, decoration, installation, drafting, assaying, testing, medical, legal, accounting, consulting, lecturing, translating, reviewing, painting, calligraphy, sculpting, film and television, audio and video recordings, performances, shows, advertisements, exhibitions, technical services, referral services, brokering services, agency services, and 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, it shall be determined by the competent tax authorities of the State Council.
Lianyungang Municipal People's Government-How do individuals with income from two sources declare personal income tax?
Jiangxi Provincial Taxation Bureau - On sending two or more places to obtain wages and salaries individual income tax