1, wages and salaries;
2, income from remuneration for labor;
3, income from manuscripts;
4, income from royalties;
5, income from transfer of property;
6, income from interest on dividends and bonuses;
7 Income from individual business operation;
8. Income from property leasing;
9. Occasional income.
Of these, income from wages and salaries, income from remuneration for labor services, income from manuscripts, and income from royalties are comprehensive income.
Individual income tax payable:
I. Income from wages and salaries refers to wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other incomes related to one's position or employment.
The income from production and operation of individual industrial and commercial households refers to:
1. The income from production and operation of individual industrial and commercial households engaged in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries;
2. The income from the license obtained by an individual with the approval of the relevant government departments to engage in the activities of running a school, medical treatment, consulting and other paid services;
3. The income from the activities of running a school, medical treatment, consulting and other paid services;
4. Income derived from paid service activities;
3. Income derived from production and operation of other individuals engaged in individual business;
4. Taxable income derived from production and operation of the above individual industrial and commercial households and individuals.
3. The income from contracting and leasing of enterprises and institutions refers to the income derived from contracting and leasing as well as subcontracting and subletting by individuals, including the income derived from wages and salaries obtained by individuals on a monthly or per-periodic basis.
4. Income from remuneration for services refers to the income derived from design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, journalism, broadcasting, translation, reviewing, painting, calligraphy, sculpture, film and television, sound recording, video recording, performance, performance, advertisement, exhibition, technical services, referral services, brokering services, agency services, as well as other labor services.
V. Income from remuneration for manuscripts refers to the income obtained by an individual as a result of his work being published in the form of books, newspapers or magazines.
What do I need to pay attention to when paying personal income tax?
Royalty income refers to the income obtained by an individual by providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; the income obtained by providing the right to use copyrights does not include income from manuscripts. Interest, dividend and bonus income refers to the interest, dividend and bonus income obtained by an individual from owning debt or equity. Income from property leasing refers to the income derived from the leasing of buildings, land use rights, machinery and equipment, vehicles and vessels, and other property by individuals. Income from property transfer refers to the income derived from the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other property.
In summary, personal income tax is a kind of income tax mainly levied on the taxable income of individuals, and it is a means for the state to regulate the income of individuals through taxation. The taxpayers of personal income tax include not only natural persons, but also companies with the nature of natural persons.
Legal Basis: Article 3 of the Individual Income Tax Law of the People's Republic of China (PRC):
(1) Comprehensive income, applying three to forty-five percent of the excessively progressive tax rate (tax rate table attached);
(2) business income, applying five to thirty-five percent of the excessively progressive tax rate (tax rate table attached);
(iii) interest, dividend, bonus income, property rental income, property transfer income and incidental income, applying a proportional tax rate of twenty percent.