The benefits paid by the company to employees also need to be included in the total salary and paid personal income tax, and the company does not need to bear personal income tax. Distribution in kind is also subject to personal income tax, which will be calculated based on the value of the items.
According to Article 10 of the "Implementation Regulations of the Individual Income Tax Law of the People's Republic of China", Article 4, Paragraph 1, Item 3 of the Individual Income Tax Law refers to subsidies and allowances issued in accordance with unified national regulations, It refers to special government allowances, academician allowances issued in accordance with the provisions of the State Council, and other subsidies and allowances that are exempt from personal income tax as stipulated by the State Council. Article 6 The scope of various personal incomes stipulated in the Personal Income Tax Law:
(1) Wage and salary income refers to wages, salaries, bonuses, year-end salary increases, Labor dividends, allowances, subsidies and other income related to office or employment.
(2) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, etc. Income from manuscripts, calligraphy and painting, engraving, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.
(3) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.
(4) 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.
Extended information:
Article 8 of the "Implementation Regulations of the Individual Income Tax Law of the People's Republic of China" includes cash, physical objects, securities and other forms. economic benefits; if the income is in kind, the taxable income shall be calculated according to the price indicated on the voucher obtained. If there is no voucher in kind or the price indicated on the voucher is obviously low, the taxable income shall be determined with reference to the market price. Amount;
If the income is from marketable securities, the taxable income shall be determined based on the par value and market price; if the income is other forms of economic benefits, the taxable income shall be determined with reference to the market price.
Article 10 The subsidies and allowances issued in accordance with unified national regulations as mentioned in Item 3 of Article 4, Paragraph 1 of the Personal Income Tax Law refer to special government allowances and academician allowances issued in accordance with the regulations of the State Council. and other subsidies and allowances exempted from personal income tax as stipulated by the State Council.
Baidu Encyclopedia - Implementation Regulations of the Individual Income Tax Law of the People's Republic of China