Legal analysis: Individuals doing business, according to the personal income tax taxable income and the applicable tax rate to calculate and pay personal income tax. Individual industrial and commercial households of production, business income includes the following: (a) by the administration for industry and commerce departments approved to open and receive a business license of the urban and rural individual industrial and commercial households, engaged in industry, handicrafts, construction, transportation, commerce, catering, services, repair and other sectors of the production, business income. (b) Income derived by individuals who, with the approval of the relevant government departments, obtain business licenses to engage in schooling, medical care, consulting and other paid service activities. (iii) Income obtained by other individuals engaged in individual industrial and commercial production and operation, as well as income obtained by individuals temporarily engaged in production and operation activities. The taxpayers of China's Individual Income Tax are those who live in China and earn income, and those who do not live in China but earn income from China, including Chinese domestic citizens, foreigners who earn income in China and compatriots in Hong Kong, Macao and Taiwan.
Legal Basis: 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 wages and salaries refers to wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other incomes derived by an individual in connection with his employment or occupation.
(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 the production and business activities of sole proprietorships and partnerships registered within the country by investors of sole proprietorships and partners of partnerships;
2. Income derived from the running of schools, medical treatment, counseling, and other remunerated services;
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. Income from contracting, leasing, subcontracting and subletting to enterprises and institutions;
4. Income 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 taxable income items of the income obtained by an individual, the competent tax authorities of the State Council shall determine.