Star income of several hundred million according to the nature of their income to tax payment, belonging to the labor income, according to the labor income to pay personal tax, business income according to the operation of the personal income tax, the acting company's salary income, according to the salary to pay personal income tax.
According to Article 6 of the Individual Income Tax Law of the People's Republic of China, the calculation of taxable income:
(a) The comprehensive income of the resident individual, the balance of the income of each taxable year minus the fee of 60,000 yuan, as well as special deductions, special additional deductions, and other deductions determined in accordance with the law, is the amount of taxable income.
(2) Income from wages and salaries of non-resident individuals shall be taxable as the balance of monthly income less expenses of five thousand yuan; income from remuneration for labor services, remuneration for manuscripts, and income from royalties shall be taxable as the amount of each income.
(3) Income from business operation shall be the taxable income after deducting costs, expenses and losses from the total income of each taxable year.
(4) Income from property leasing, if each income does not exceed four thousand yuan, less eight hundred yuan of expenses; if four thousand yuan or more, less twenty percent of the expenses, and the balance is the taxable income.
(5) Income from the transfer of property shall be taxable as the income from the transfer of property, less the original value of the property and reasonable expenses.
(vi) Income from interest, dividends, bonus and incidental income shall be taxable income in the amount of each income.
Income from remuneration for labor, remuneration for manuscripts, and royalties shall be determined by the balance of the income less twenty percent of the expenses. The amount of income from manuscripts is reduced by 70 percent.
Individuals who donate their income to education, poverty alleviation, relief and other public welfare and charitable causes, and the portion of the donation that does not exceed thirty percent of the taxable income declared by the taxpayer, can be deducted from their taxable income; if the State Council prescribes full pre-tax deduction of public welfare and charitable cause donations, it shall be subject to its regulations.
The special deductions stipulated in the first paragraph of this article include the basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums paid by individual residents in accordance with the scope and standards prescribed by the state and housing fund; special additional deductions, including children's education, continuing education, medical treatment for serious illnesses, interest on housing loans or housing rents, and expenditures for supporting the elderly, with the specific scope, standards and implementation steps to be determined by the State Council and reported to the State Council. implementation steps shall be determined by the State Council and reported to the Standing Committee of the National People's Congress for the record.
Expanded Information:
The p>Article 6 of the Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China*** and the State of China The scope of each individual's income as stipulated in the Individual Income Tax Law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end raises, labor bonuses, allowances and subsidies, and other income related to the employment or occupation of the individual, which are obtained by him/her in his/her office or in the course of his/her employment.
(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, translating, reviewing, painting, calligraphy, sculpture, film and television, audio-recordings, video-recordings, performances, performances, advertisements, exhibitions, technical services, referral services, brokering services, agency services, as well as other income derived from labor services. income.
(3) Income from remuneration for manuscripts refers to the income obtained by an individual for the publication and dissemination of his/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 production and business activities of sole proprietorship enterprises registered in China by investors of sole proprietorship enterprises and individual partners of partnerships;
2. Income derived from schooling, medical treatment, counseling and other paid service activities by individuals in accordance with the law;
3. Income derived from the provision of patent rights, trademark rights, copyrights, non-patented technologies and other licensing rights; income derived from the provision of the right to use copyrights is excluded.
3. Income derived from contracting, leasing, subcontracting or subletting by individuals to enterprises and institutions;
4. Income derived by individuals 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.
The income obtained by an individual, it is difficult to define the items of taxable income, the competent tax authorities of the State Council to determine.
Baidu Encyclopedia - Individual Income Tax Law of the People's Republic of China*** and the People's Republic of China