Personal income tax is divided into domestic income and overseas income.
It mainly includes the following items 1 1:
Wage and salary income
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.
Income from production and operation of individual industrial and commercial households
The income from the production and operation of individual industrial and commercial households includes four aspects:
(1) Urban and rural individual industrial and commercial households have been approved by the administrative department for industry and commerce to start business and obtain a business license, and engaged in the production and operation of industries such as industry, handicrafts, construction, transportation, commerce, catering, service and repair.
(2) Income obtained by individuals who have obtained business licenses with the approval of relevant government departments and engaged in paid service activities such as running schools, medical care and consulting.
(3) Income obtained by other individuals from individual industrial and commercial production and operation refers to income obtained by individuals from temporary production and operation activities.
(four) the taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
Income from contracted operation and lease operation of enterprises and institutions
The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including the income of wages and salaries obtained by individuals on a monthly or hourly basis.
Income from labor remuneration
Income from remuneration for labor services refers to income obtained by individuals engaged in activities such as design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, economic service and agency service.
Remuneration income
The income from remuneration for writing refers to the income obtained by individuals from publishing their works in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for works behind them shall be taxed according to the items contained in the remuneration.
royalty income
Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty.
Interest, dividends and bonus income
Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights. Interest refers to personal deposit interest (+65438 the day after the announcement of cancellation of interest tax by the state on October 8th, 2008), loan interest and interest on purchasing various bonds. Dividend, also known as dividend, refers to the investment income that shareholders regularly get from joint-stock companies according to their articles of association. Dividends, also known as company (enterprise) dividends, refer to the profits of joint-stock companies or enterprises that exceed dividends according to the profits to be distributed. Joint-stock enterprises should pay dividends and bonuses to individual shareholders in the form of shares, that is, distribute bonus shares, and pay taxes according to the face value of the shares distributed.
Property rental income
Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, boats and other property. Property includes movable property and immovable property.
Income from property transfer
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 boats to others or units, including the income obtained from the transfer of real estate and movable property. There is no tax on the income from individual stock trading for the time being.
Unexpected income
Accidental income means that the income obtained by individuals is non-recurring and belongs to all kinds of opportunistic income, including winning prizes, winning lottery tickets and other accidental income (including bonuses, physical objects and securities). Individuals who purchase social welfare lottery tickets and Chinese sports lottery tickets whose winning income does not exceed 10000 yuan shall be exempted from personal income tax, and those who exceed 10000 yuan shall be taxed in full according to the accidental income items (the tax rate of 438+0 1 as of April, 1965 is 20%).
Other income
In addition to the above 10 tax item, other taxable income shall be determined by the financial department of the State Council. The financial department of the State Council refers to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. As of1April 30, 1997, other income items determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are:
(1) The individual was awarded the Honorary Award of Academician of China Academy of Sciences by Cai Guanshen's Honorary Foundation of China Academy of Sciences.
(2) Individuals get the deposit bonus paid by the banking department at an interest rate and a value-preserving subsidy rate exceeding the national regulations.
(3) Preferential income obtained by individuals due to the relevant insurance premiums paid by employers.
(4) Interest (or similar income paid in other names) paid by the insurance company to the life insurer who is not out of danger during the insurance period according to the bank savings deposit rate of the same period.
(5) rebate income or transaction fee return income obtained by individual shareholders from securities companies to attract major shareholders to open accounts in the company and pay part of the transaction fees obtained to major shareholders.
(6) Individuals obtain that some units and departments distribute cash, physical objects or negotiable securities to relevant personnel of other units and departments in year-end summary, various celebrations, business contacts and other activities.
(7) Resignation risk fund.
(eight) individuals to provide security for the unit or others to get paid. If it is difficult to define the taxable income obtained by an individual, it shall be approved by the competent tax authorities.