Does the income earned by individuals as directors and supervisors of the company belong to wages and salaries? What is the role of online competition for tax collectors this year?

1, 20 19 1, and the newly revised individual income tax law is fully implemented. This personal income tax reform, in addition to raising the "threshold" and adding six special additional deductions, has also established a comprehensive and classified personal income tax system for the first time in the history of China.

2. Generally speaking, the comprehensive tax system is to "combine annual income and calculate taxes on an annual basis". Compared with the classified tax system that has been implemented in China, the calculation method of personal income tax has changed. That is to say, the income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties obtained by taxpayers are combined into "comprehensive income", and the personal income tax payable is calculated on a "year" basis.

3. The income earned by an individual as a director or supervisor of the company is part of the individual's salary and should be combined with individual income tax.