(A) wages and salaries
Wages and salaries refers to the wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies and other income related to employment or employment in enterprises or other units. In accordance with the provisions of Document No. 089 of the State Administration of Taxation [1994], the following subsidies and allowances not belonging to the nature of wages and salaries, or income not belonging to the taxpayer's own wages and salaries, are not subject to tax:
1. Allowances for one child;
2. Subsidies not included in the total amount of basic wages in the implementation of civil service payroll system, the difference in allowances and the subsistence allowances for members of the family;
3. childcare allowance;
4. travel allowance, missed meal allowance (meaning that, according to the regulations of the financial department, if an individual is working in the urban or suburban areas for work, and cannot eat at the workplace or return to the workplace, and really needs to eat out, he/she shall be paid the missed meal allowance based on the number of the actual meals missed, according to the prescribed standard, but excluding the subsidies and allowances granted to the employee by the unit in the name of the missed meal allowance).
For the wages and salary income obtained by the employees from the enterprises, the enterprises shall withhold and pay the personal income tax on behalf of the employees according to the regulations.
(2) Income from Remuneration for Labor Services
Income from remuneration for labor services refers to the remuneration obtained by individuals for designing, decorating, installing, drafting, assaying, testing, medical, legal, accounting, consulting, lecturing, journalism, broadcasting, reviewing, painting and calligraphy, sculpting, film and television, sound recording, performing, acting, advertisement, technical services, introduction services, brokerage services, agency services, and other services for enterprises. Remuneration. The director's fee income earned by an individual as a director of an enterprise also belongs to the nature of remuneration for services, and is subject to individual income tax according to the item of income from remuneration for services.
The basic criterion for distinguishing income from wages and salaries is the existence of an employer-employee relationship. Income from remuneration for labor is the remuneration obtained by an individual who independently engages in some kind of skill and independently provides some kind of labor service, and there is no employment and employment relationship between him and the unit that pays the remuneration; whereas income from wages and salaries is the remuneration that an individual receives from the unit where he works independently, and there is an employment and employment relationship between him and the unit that pays the remuneration.
For the income from labor remuneration obtained by an individual from an enterprise, the enterprise should withhold and pay the individual income tax according to the regulations.
(C) Royalty Income
Royalty income refers to the income derived from the provision of patents, trademarks, copyrights, non-patented technologies and other franchises.
For the royalty income obtained by an individual from an enterprise, the enterprise shall withhold and pay personal income tax on behalf of the individual in accordance with the regulations.
(4) Income from Interest, Dividends and Bonuses
Income from interest, dividends and bonuses refers to the interest, dividends and bonuses obtained by an individual who owns debentures or equity. Interest refers to the interest obtained from the purchase or holding of various bonds. Dividends and bonuses refer to the dividends obtained from the ownership of equity by individuals. In this regard, the amount of money paid out per share at a certain rate is called dividend, and the portion of profit that exceeds the dividend according to what should be distributed is called bonus.
For the interest, dividend and bonus income obtained by an individual from an enterprise, personal income tax shall be withheld and paid by the enterprise in accordance with the regulations.
(E) Income from Property Leasing
Income from property leasing refers to the income derived from the leasing of buildings, land use rights, machinery and equipment, vehicles and vessels, and other property.
Income from property leasing obtained by an individual from an enterprise shall be withheld and paid by the enterprise in accordance with the provisions of the Individual Income Tax.
(F) Income from Transfer of Property
Income from transfer of property refers to the income derived from the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and vessels, and other property.
Income from the transfer of property obtained by individuals from enterprises, except for income from the transfer of stocks, should be withheld and paid by the enterprises in accordance with the provisions of the individual income tax.
(VII) Occasional Income
Occasional income refers to the income from winning prizes, jackpots, lotteries and other occasional incomes, including prizes obtained from participating in activities such as prize sales organized by enterprises.
For the incidental income obtained by an individual from an enterprise, the enterprise shall withhold and pay the individual income tax on behalf of the individual in accordance with the regulations.
(H) Income from Contracting and Leasing to Enterprises
Income from contracting and leasing to enterprises refers to the income from contracting and leasing by individuals as well as income from subcontracting and subletting, including income in the nature of wages and salaries obtained by the contractors and lessees from the enterprises on a monthly or monthly basis. In the specific taxing process, should distinguish between two situations to deal with:
One is the individual contracting, leasing, business registration into an individual industrial and commercial enterprises, the contracting of enterprises, leasing business income, in fact, belongs to the production and operation of individual industrial and commercial enterprises, should not be based on the contracting of enterprises, leasing business income from the individual income tax should be based on the individual industrial and commercial enterprises production and operation of income from the collection of individual income tax. Individual income tax.
The other type is the individual contracting, leasing, business registration is still an enterprise, the contractor or lessee in accordance with the contracting, leasing contract (agreement) from the enterprise income, should be in accordance with the provisions of the Individual Income Tax Law to pay personal income tax, specific can be divided into two types: one is the contractor, lessee on the results of the business enterprise does not have the right of ownership, only according to the contract (agreement) from the enterprise to obtain a certain income, then should be based on the wages, salaries, and other income tax. One is the contractor, the lessee does not have ownership of the business results of the enterprise, only according to the contract (agreement) from the enterprise to obtain a certain amount of income, it should be based on the wages, salaries income items levied on personal income tax; the other is the contractor, the lessee according to the provisions of the contract (agreement) to the enterprise to pay contracting fees or lessee fees, the results of the operation of the contractors or lessees, then its income from the enterprise should be based on the contracting of the enterprise, the lessee income items, by the enterprise withholding and payment of personal income tax.