Legal Analysis: The comprehensive income of a resident individual is taxable as the amount of income for each taxable year, minus a fee of 60,000 yuan, as well as special deductions, special additional deductions, and other deductions determined in accordance with the law. Income from remuneration for labor, remuneration for manuscripts, and royalties shall be determined by subtracting 20 percent of the expenses from the income.
Legal basis: According to the "People's Republic of China *** and the State Implementation Regulations of the Individual Income Tax Law", Article 6: the scope of the Individual Income Tax Law of the individual's income:
I. Wages, salaries, refers to the individual's salary, wages, bonuses, end-of-year raises, bonuses, subsidies, allowances and benefits, and the income related to the employment or employment. and other income related to employment or employment.
2. Income from remuneration for labor services refers to the income derived from the performance of labor services by an individual, including design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, translation, reviewing, painting, calligraphy, sculpture, film and television, audio and video recording, performance, acting, advertising, exhibitions, technical services, referral services, brokerage services, agency services, and other income derived from labor services. .
Third, the income from manuscripts, refers to the income obtained by an individual as a result of the publication of his or her work in the form of books, newspapers and magazines, and other forms of publication.
4. Royalty income refers to the income obtained by an individual from the provision of the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from the provision of the right to use copyrights is not included in the income from royalties.
V. Business income refers to:
1. Income derived from production and business activities of individual industrial and commercial households, and income derived from production and business activities of sole proprietorships and partnerships registered in the country by investors and individual partners;
2. Income derived from schooling, medical care, counseling and other paid service activities;
3. Income derived from the provision of copyrights, trademarks, 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;
3. Income derived from contracting, leasing, subcontracting, and subletting by individuals to enterprises and institutions;
4. Income derived from other production and business activities by individuals.
6. Income from interest, dividends and bonuses refers to the income from interest, dividends and bonuses obtained by individuals owning debts, equity shares and so on.
VII. Income from property leasing refers to the income derived from the leasing of real estate, machinery and equipment, vehicles and vessels, and other property by individuals.
VIII. Income from property transfer refers to the income derived from the transfer of securities, equity, partnership shares, real estate, machinery and equipment, vehicles and boats, and other property.
Nine, incidental income, refers to individuals to win prizes, win prizes, win the lottery and other incidental income. Individuals obtain income, it is difficult to define the taxable income items, the competent tax authorities under the State Council to determine.
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