Legal analysis
Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons in the process of personal income tax collection and management. The main financial source of the country is tax, which is used for education and national defense. Among the taxes levied by the state, personal income tax is the main body, accounting for a large proportion of the state finance. No labor contract has been signed, but as long as the threshold of 5,000 yuan is reached, personal income tax will be paid. Taxable objects and legal objects are resident taxpayers, and individuals who have a domicile in China or have no domicile in China for one year are resident taxpayers, and they should bear unlimited tax obligations, that is, they should pay personal income tax according to law on their income obtained in China and abroad. As well as non-resident taxpayer, an individual who has neither a domicile nor a domicile in China, but has lived in China for less than one year, is non-resident taxpayer, who has limited tax liability and only pays personal income tax according to law on his income obtained from China.
legal ground
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall be subject to individual income tax: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.