What income needs to pay personal income tax 1, wages and salary income, and salary income refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. 2. Income from remuneration for labor services refers to income obtained by individuals engaged in design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, economic services, agency services and other services. 3. Income from royalties refers to income obtained by individuals from publishing their works in the form of books and newspapers. 4. Royalty income refers to the income obtained by individuals from providing patents, copyrights, trademarks, non-patented technologies and other franchise rights. 5 operating income includes the production and operation income of individual industrial and commercial households and the contracted operation and lease operation income of enterprises and institutions. 6. Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity. 7. Income from property leasing refers to income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property. Property includes movable property and immovable property. 8. Income from property transfer refers to the income obtained by individuals from transferring their own property such as securities, shares, buildings, land use rights, machinery and equipment, vehicles and ships to others or units, including the income obtained from the transfer of real estate and movable property. 9. Accidental income Accidental income means that the income obtained by individuals is non-recurring and belongs to various opportunistic incomes, including accidental income such as winning prizes, winning prizes and winning lottery tickets. 10. Other Income Law stipulates: Article 2 of the Individual Income Tax Law: Individual income tax shall be paid for the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income.