"Chinese People's *** and State Individual Income Tax Law" Article 6 of the calculation of taxable income:
(a) the comprehensive income of resident individuals, to the amount of income in each tax year minus the cost of 60,000 yuan, as well as special deductions, special additional deductions, and other deductions determined in accordance with the law, for the balance of the taxable income. (2) The wages and salaries of non-resident individuals are taxable as the balance of monthly income less expenses of 5,000 yuan; the income from remuneration for labor, remuneration for articles and royalties are taxable as the amount of each income. (C) business income, the total income of each tax year, less costs, expenses and losses, the balance of the taxable income. (d) Income from property leasing, each time the income does not exceed 4,000 yuan, minus 800 yuan; 4,000 yuan or more, minus 20% of the expenses, the balance of the taxable income. (e) Income from the transfer of property, the amount of income from the transfer of property, less the original value of the property and reasonable expenses, the balance of the taxable income. (6) Interest, dividends, bonus income and incidental income, the taxable income is the amount of each income. Income from remuneration for labor, remuneration for manuscripts and royalties is the income minus 20% of the expenses. The amount of income from manuscripts is reduced by 70 percent. Individuals who donate their income to education, poverty alleviation, relief and other public welfare and charitable causes, the donation amount does not exceed thirty percent of the taxable income declared by the taxpayer can be deducted from their taxable income; the State Council provides for the implementation of the full amount of public welfare and charitable donations deducted before tax, from the provisions thereof. The first paragraph of the first subparagraph of this article, special deductions, including residents in accordance with the scope and standards set by the State to pay the basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums and housing fund; special additional deductions, including children's education, continuing education, medical treatment for serious illnesses, interest on housing loans or housing rents, support for the elderly and other expenditures, the specific scope, standards and implementation steps Determined by the State Council, and reported to the Standing Committee of the National People's Congress for the record. Legal Basis Article 8 of the Chinese People's Code Article 8 of the Chinese People's Code Civil subjects engaged in civil activities shall not violate the law, and shall not contravene public order and morality. Legal basis: Article 6 of the Regulations on the Implementation of Individual Income Tax The scope of individual income under the Individual Income Tax Law: (1) Salary and wage income refers to the salary, wages, bonuses, end-of-year salary increments, labor bonuses, allowances, subsidies, and other incomes associated with the employment or employment of an individual. (2) Income from remuneration for services refers to the income derived from the performance of services, including design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, translating, reviewing, painting, calligraphy, sculpture, film and television, audio and video recording, performances, performances, advertisements, exhibitions, technical services, referral services, brokering services, agency services, as well as other income derived from the performance of services. (3) Income from manuscripts refers to the income derived from the publication of an individual's work in the form of books, newspapers and magazines, etc. (4) The income from the publication of an individual's work in the form of books, newspapers and magazines. (d) royalty income, refers to individuals to provide patents, trademarks, copyrights, non-patent technology and other concessions of the right to use the income; to provide the right to use the copyright income, excluding the income from manuscripts. (E) business income, refers to: 1. Individual entrepreneurs engaged in production, business activities to obtain income, sole proprietor investors, individual partners of partnerships from the production of domestic registered sole proprietorships, partnerships, business income; 2. Individuals engaged in the running of the school, medical care, consulting, and other paid service activities in accordance with the law to obtain income; 3. Individuals on enterprises, institutions, contracting, leasing and subcontracting, subletting income; 4. Individuals engaged in other production, business activities to obtain income. (F) interest, dividends, bonuses, refers to individuals with debt, equity and other interest, dividends, bonuses. (7) property leasing income, refers to individuals leasing real estate, machinery and equipment, vehicles and boats, as well as other property income. (h) property transfer income, refers to the transfer of securities, equity, partnership in the share of property, real estate, machinery and equipment, vehicles and boats, and other property income. (ix) incidental income, refers to the individual prize, winning the lottery, winning the lottery and other incidental income. Individual income, it is difficult to define the taxable income items, determined by the competent tax authorities of the State Council.