Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.

That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are the tax targets of wages and salaries.

Tax target:

Taxpayers of personal income tax in China are those who live in China and those who do not live in China, including citizens in China, foreigners who get income from China and compatriots from Hong Kong, Macao and Taiwan.

A resident taxpayer who has a domicile in China, or an individual who has lived in China for 1 year without a domicile, is a resident taxpayer and bears unlimited tax obligations, that is, he shall pay personal income tax on his income obtained in China and abroad according to law.

Non-resident taxpayer is an individual who has neither domicile nor domicile in non-resident taxpayer, China, or has lived in China for less than one year, and has limited tax payment obligations, and only pays personal income tax according to law on his income obtained from China.

Baidu encyclopedia-personal income tax