Legal analysis: the starting point of personal tax in the past years is 5000, the tax amount is: taxable income = (monthly income - five insurance and one gold - starting point - other deductions determined by law - special additional deductions)/applicable tax rate - quick deduction. Individual income tax is the tax paid by residents to the state on their personal income. Individuals who have a domicile in China or who do not have a domicile but have lived in China for 183 days in a tax year are considered as resident individuals. Individuals who are residents shall pay individual income tax on the income they derive from within and outside China in accordance with the provisions of this Law. Individuals who do not have a domicile and do not reside in China, or individuals who do not have a domicile and have resided in China for less than 183 days in a taxable year, are non-resident individuals. Non-resident individuals shall pay individual income tax on income derived from the territory of China in accordance with the provisions of this Law. The taxable year begins on January 1 and ends on December 31 of the Gregorian calendar.
Legal Basis: Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China Article 6 Scope of Individual Income under the Individual Income Tax Law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end raises, bonuses, allowances, subsidies, and other incomes derived by individuals from their positions or 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 the production and business activities of sole proprietorships and partnerships registered within the country by investors of sole proprietorships and partners of partnerships;
2. Income derived from the running of schools, medical treatment, counseling, and other remunerated services;
3. Income derived from the provision of patent rights, trademark rights, copyrights, non-patented technologies, and other franchises; income derived from the provision of the right to use copyrights is not included in the income from manuscripts. Income from contracting, leasing, subcontracting and subletting to enterprises and institutions;
4. Income 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, as well as 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.
If it is difficult to define the taxable income items of the income obtained by an individual, the competent tax authorities of the State Council shall determine.