If a citizen's salary exceeds 5000, for the excess part, it is necessary to pay personal income tax according to the proportion, according to the law of taxation is the legal obligation of citizens. So what are the contents of the taxable items of personal income tax? Today, the net editorial organized the following content for you to answer questions, I hope to help you. Individual income tax taxable items include the following 11 items: 1, wages, salary income wages, salary income, refers to the wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other income related to the employment or employment of individuals. That is to say, the income obtained by an individual, as long as it is related to the post, employment, regardless of the unit's capital expenditure channels or in the form of cash, in-kind, valuable certificates and other forms of payment, are wages, salaries income items of the object of taxation. 2, the production and operation of the individual industrial and commercial enterprises of the individual industrial and commercial enterprises of the production and operation of the income includes four aspects: (a), by the administration for industry and commerce departments approved to open business and receive a business license of the urban and rural individual industrial and commercial households. (a), approved by the administrative department for industry and commerce 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, repairs, and other sectors of the production, business income. (ii) Income derived by individuals who have been approved by the relevant government departments and have obtained business licenses to engage in schooling, medical care, consulting and other paid service activities. (iii) Income derived by other individuals from engaging in individual business or production or operation, as well as income derived by individuals from engaging in production or operation activities on a temporary basis. (D), the above individual industrial and commercial households and individuals to go to the production, business-related taxable income. 3,. Income from contracting and leasing to enterprises and institutions Income from contracting and leasing to enterprises and institutions refers to the income obtained by individuals from contracting and leasing as well as subcontracting and subletting, including income of the nature of wages and salaries obtained by individuals on a monthly basis or on a sub-session basis.4., Income from remuneration for labor Income from remuneration for labor refers to the income obtained by individuals engaged in the fields of designing, decorating, installing, drafting, laboratory, testing, medical Income from remuneration for labor refers to the income derived from design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, journalism, broadcasting, translating, reviewing, painting, calligraphy, sculpture, film, sound recording, video recording, performance, show, advertisement, exhibition, technical service, referral service, economic service, agency service, and other services. 5. Income from remuneration for manuscripts refers to the income derived from the publication of one's work in the form of a book or a newspaper. The "works" mentioned here refer to the works including Chinese and foreign words, pictures, music scores, etc., which can be published in the form of books and newspapers; "personal works" include one's own writings, translations, etc. The remuneration for posthumous works should be obtained by the individual. Individuals who receive remuneration for posthumous works shall be taxed according to the item of income from manuscripts.6. Royalty IncomeRoyalty income refers to the income derived from the provision of the right to use patent rights, copyrights, trademarks, non-patented technologies and other franchises. Income derived from the provision of the right to use copyrights does not include income from manuscripts. Income derived from the public auction (bidding) of the original or copy of the author's own manuscript of a written work shall be taxed under the item of royalty income.7. Interest, Dividend and Bonus IncomeInterest, dividend and bonus income refers to the interest, dividend and bonus income derived from the ownership of debt and equity by an individual. Interest refers to an individual's deposit interest, interest on goods and interest on the purchase of various types of bonds. Dividends, also known as stock dividends, are the investment benefits that stockholders regularly receive from a joint-stock company on the basis of their stock certificates in accordance with the articles of incorporation of the joint-stock company. Dividend, also known as company (enterprise) dividend, refers to the profit in excess of the dividend portion of a joint-stock company or enterprise based on the profit to be distributed on a share-by-share basis. Joint-stock enterprises in the form of shares to individual shareholders to pay dividends, bonuses, that is, the distribution of bonus shares, should be distributed for the face value of the shares for the amount of income tax.8. Income from property leasing income from property leasing, refers to individuals to rent out buildings, land use rights, machinery, equipment, vehicles and ships, as well as other properties to obtain the income. Property includes movable and immovable property.9. Income from property transfer Income from property transfer refers to the income derived from the transfer of valuable levies, equity, buildings, land use rights, machinery, equipment, vehicles and vessels, as well as other own property to other people or units, including the transfer of immovable and movable property and the income derived from it. Individual income from stock trading is not taxed.10. Incidental Income Incidental income refers to the income obtained by an individual on a non-recurring basis, belonging to a variety of opportunistic income, including winning prizes, winning prizes, winning lotteries, as well as other incidental income (including prizes, in-kind and marketable securities). Individuals to buy social welfare lottery tickets, China Sports Lottery, a winning income of not more than 10,000 yuan, exempt from personal income tax, more than 10,000 yuan, should be the full amount of the incidental income items taxable. 11. other income in addition to the above 10 taxable items, other income should be determined by the State Council, the financial sector to determine the tax. The financial departments of the State Council refer to the Ministry of Finance and the State Administration of Taxation. As of April 30, 1997, the Ministry of Finance and the State Administration of Taxation to determine the taxation of other income items are: (a) individuals to obtain "vegetable Guanshen Chinese Academy of Sciences Academician Honorary Foundation" issued by the Chinese Academy of Sciences Academician honorary bonus. (ii) Individuals obtaining bonuses paid by the banking sector in excess of the national interest rate and value-added subsidy rate of the bank reserves. (iii) Individuals who have obtained preferential income from non-reimbursable payments due to the payment of relevant insurance costs by the organization in which they work. (iv) Interest (or similar income paid in other names) paid to insurance companies on the insured amount at the bank's savings deposit rate for the same period of time to life insurance households that are not insured during the policy period. (v) Rebate income or transaction fee rebate income obtained by individual stockholders from securities companies soliciting large stockholders to open accounts and trade with the Company, and paying a portion of the transaction fee obtained to large stockholders. (vi) Individuals obtaining cash, in-kind or valuable levy coupons issued by some units and departments to relevant personnel of other units and departments in the course of year-end summaries, various celebrations, business transactions and other activities. (vii) Resignation risk money. (viii) Individuals receiving remuneration for providing guarantees for units or others. If it is difficult to define which item of taxable income an individual receives, the competent tax authorities shall examine and determine. The above is the small editor for you to organize the relevant knowledge, I believe that we have a general understanding of the above knowledge, if you still encounter any more complex legal issues, welcome to log on to the network of lawyers online consultation.