Legal analysis: Interest, dividend, bonus income, property leasing income, property transfer income and incidental income, applying a proportional tax rate, the tax rate is twenty percent.
Legal basis: Article 3 of the Individual Income Tax Law of the People's Republic of China (PRC) Individual Income Tax Rate:
(1) Comprehensive income, applying the excessively progressive tax rate of three to forty-five percent (the tax rate table is attached);
(2) Business income, applying the excessively progressive tax rate of five to thirty-five percent (the tax rate table is attached);
(c) interest, dividend, bonus income, property rental income, property transfer income and incidental income, applying a proportional tax rate of twenty percent.