Legal analysis: need; according to the amount of auction proceeds, by the auction company on behalf of the tax rate is 3%, to the local tax bureau.
Legal basis: "The Chinese people *** and the implementation of the State Individual Income Tax Law Regulations" Article 6 The scope of the individual income tax law of the individual:
(a) wages, salaries, refers to the wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, as well as other income associated with the employment or employment of the individual. Cited in 1 case
(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, translation, reviewing, painting, calligraphy, sculpture, film and television, sound recording, video recording, performance, acting, advertisement, exhibition, technical services, referral services, brokerage services, agency services and other labor services. other income derived from labor services.
(3) Income from remuneration for manuscripts refers to the income received by an individual for the publication and dissemination of his or 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.