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What income needs to pay personal income tax? What are the collection items of personal income tax

Individual income tax is a kind of income tax levied by the state on the income of its citizens, individuals living in its territory and overseas individuals from its own country. If it is difficult to define which taxable income item is, it shall be examined and determined by the competent tax authority. So what income needs to pay personal income tax? Let's take a look at the items that need to levy personal income tax!

Items requiring personal income tax include:

1、 Income from wages and salaries

Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment. That is to say, as long as the income obtained by an individual is related to employment and employment, regardless of the capital expenditure channels of his unit or paid in the form of cash, in kind and marketable securities, it is the tax object of the income items of wages and salaries.

2、 Income from production and operation of individual industrial and commercial households

(1) Income derived from the production and operation of industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries by urban and rural individual industrial and commercial households who have been approved by the administrative department for Industry and commerce to start business and obtained a business license.

(2) Income derived by individuals who have obtained business licenses with the approval of relevant government departments and engaged in school running, medical treatment, consultation and other paid services.

(3) The income derived by other individuals from the production and operation of individual industrial and commercial enterprises is the income derived by individuals from temporary production and operation activities.

(4) All taxable income related to production and business obtained by the above-mentioned individual industrial and commercial households and individuals.

3、 The impact of individual income tax on the income from contracted and leased operations of enterprises and institutions

For enterprises and institutions, the term "income from contracted and leased operations" refers to the income obtained by individuals from contracted and leased operations, subcontracting and Subleasing, including the income of the nature of wages and salaries obtained by individuals on a monthly or time by time basis.

4、 Income from labor remuneration

The term "income from remuneration for labor services" refers to the income derived by individuals from design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consultation, lecture, news, broadcasting, translation, manuscript review, calligraphy and painting, sculpture, film and television, sound recording, video recording, performance, performance, advertising, exhibition, technical services, introduction services, economic services, agency services and other labor services.

5、 Income from remuneration

The term "income from royalties" refers to the income derived by individuals from the publication and publication of their works in the form of books and newspapers. The "works" mentioned here refers to works that can be published in the form of books and newspapers, including Chinese and foreign characters, pictures, music scores, etc Personal works', including my own works, translated works, etc. Personal remuneration for posthumous works shall be taxed according to the income items of remuneration.

6、 Income from royalties

The term "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. Income from the provision of the right to use copyright does not include income from royalties. The income from the public auction (bidding) of the original or copy of the manuscript of the author's written work shall be taxed according to the income item of royalties.

7、 Income from interest, dividend and bonus

The term "income from interest, dividends and bonuses" refers to the income from interest, dividends and bonuses derived by individuals from their ownership of creditor's rights and equity. Interest refers to individual deposit interest (the state announced that the interest tax would be abolished on the next day of October 8, 2008), loan interest and interest on the purchase of various bonds. Dividends, also known as dividends, refer to the investment interests that shareholders regularly obtain from joint-stock companies with their shares in accordance with the provisions of the articles of association of joint-stock companies. Dividends, also known as company (enterprise) dividends, refer to the profits distributed by a joint-stock company or enterprise in excess of dividends according to shares according to the profits to be distributed. If a joint-stock enterprise pays dividends and bonuses to individual shareholders in the form of shares, it shall pay bonus shares, and the tax shall be calculated based on the nominal value of the shares distributed.

8、 Income from property lease

Income from property leasing refers to income derived by individuals from leasing buildings, land use rights, machinery, equipment, vehicles and ships and other property. Property includes movable and immovable property.

9、 Income from property transfer

Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships and other self owned property to others or units, including income from the transfer of real and movable property. Income from individual stock trading shall not be taxed temporarily.

10、 Accidental income

Accidental income means that the income obtained by an individual is non recurring and belongs to various opportunistic income, including winning prizes, winning lottery and other income of an accidental nature (including bonuses, material objects and securities). Individuals who purchase social welfare lottery tickets and China sports lottery tickets with a winning income of no more than 10000 yuan at a time shall be exempted from individual income tax. Those who exceed 10000 yuan shall be taxed in full according to the accidental income items (the tax rate as of April 21, 2011 is 20%).

11、 Other income

In addition to the above 10 taxable items, the taxation of other 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 and the State Administration of taxation. As of April 30, 1997, other income items determined by the Ministry of Finance and the State Administration of Taxation include:

(1) He has won the honorary award of academicians of the Chinese Academy of Sciences issued by Cai Guanshen academician honorary foundation of the Chinese Academy of Sciences.

(2) Individuals obtain the deposit solicitation bonus paid by the banking department at a rate exceeding the interest rate and the value preservation and subsidy rate stipulated by the state.

(3) The income from gratuitous payment and preferential treatment obtained by an individual due to the payment of relevant insurance premiums by the employer.

(4) Interest (or similar income paid in other names) paid by the insurance company to the life insurance households who have not been out of danger during the insurance period according to the insured amount and at the bank savings deposit interest rate in the same period.

(5) The rebate income or transaction fee return income obtained by individual shareholders who pay part of the transaction fee to large investors due to the securities company soliciting large investors to open accounts and trade in the company.

(6) Individuals obtain some units and departments to distribute cash, physical objects or securities to relevant personnel of other units and departments in year-end summary, various celebrations, business transactions and other activities.

(7) Resignation risk fund.

(8) Individuals provide guarantees for units or others to obtain remuneration.