Income from labor remuneration. According to Article 8, Paragraph 4 of the Implementation Regulations of the Individual Income Tax Law of the People's Republic of China, income from labor remuneration refers to income from individuals engaged in design, decoration, installation, drawing, and testing. , testing, medical, legal, accounting, consulting, lecturing, news, broadcasting, translation, review, calligraphy and painting, sculpture, film and television, audio and video, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency Income from services and other services. The definition of salary income is stipulated in Paragraph 1 of Article 8 that wages and salary income refer to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other wages and salaries received by individuals due to their employment or employment. related other income.
Reference materials:
"Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China"
Article 8 The items mentioned in Article 2 of the Tax Law Scope of personal income:
(1) Wage and salary income refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and services related to employment received by individuals due to their employment or employment. or other employment-related income.
(2) The income from production and operation of individual industrial and commercial households refers to:
1. Income obtained by individual industrial and commercial households from production and operation in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries;
2. Income obtained by individuals who have obtained licenses with approval from relevant government departments and engaged in running schools, medical care, consulting and other paid service activities;
3. Income obtained by other individuals from individual industrial and commercial production and operations;
4. Various taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
(3) Income from contracted operations and leasing operations of enterprises and institutions refers to the income obtained from individual contracted operations, leasing operations, subcontracting, and subletting, including the wages received by individuals on a monthly or per-time basis. , income in the nature of salary.
(4) Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, review, calligraphy and painting , sculpture, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.
(5) Income from author remuneration refers to the income an individual obtains from the publication or publication of his works in the form of books, newspapers and periodicals.
(6) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights , excluding royalties.
(7) Interest, dividends, and bonus income refer to the interest, dividend, and bonus income obtained from individuals owning debts and equity.
(8) Income from property leasing refers to the income obtained by individuals from leasing buildings, land use rights, machinery and equipment, vehicles and ships, and other properties.
(9) Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other properties.
(10) Incidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income.
If it is difficult to define the taxable income items for the income obtained by individuals, the tax authorities shall determine it.