According to the relevant provisions of Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, income from remuneration for labor services refers to income obtained by individuals engaged in labor services.
Including design, decoration, installation, drawing, testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, peer review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other labor income.
2. What is the difference between labor remuneration and wages and salaries?
According to Article 19 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Provisions on the Collection of Individual Income Tax (Guo Shui Fa [1994] No.89), the income from wages and salaries belongs to subordinate personal labor activities, that is, the remuneration obtained from working in organs, organizations, schools, military units, enterprises, institutions and other organizations;
Income from labor remuneration refers to the remuneration obtained by individuals who independently engage in various skills and provide various services. The main difference between the two is that the former has the relationship between employment and being employed, while the latter does not.
3. Is personal income tax levied on students' internship income?
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Issues Concerning Income Tax Policies for Enterprises to Pay Students Internship Remuneration (Caishui 107):
I ..... The enterprise shall withhold and remit the corresponding personal income tax for the remuneration obtained by interns in secondary vocational schools and institutions of higher learning that conforms to the provisions of China's individual income tax law.
Two, the term "secondary vocational schools" as mentioned in this notice includes ordinary secondary specialized schools, adult secondary specialized schools, vocational high schools (vocational education centers) and technical schools; Institutions of higher learning include higher vocational colleges, ordinary colleges and full-time adult colleges and universities.
III. Implementation of this Notice.
4. Resident individual Xiao Wang provided labor services for a company, and the company withheld and remitted a tax when paying labor remuneration. How to calculate the tax withheld by the company?
According to the relevant provisions of Article 8 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Basis of Publication, withholding agents shall pay taxes in advance in the following ways when paying income from labor remuneration to individual residents.
Income from labor remuneration is the balance of income after deducting expenses. If the income from labor remuneration does not exceed 4,000 yuan each time, the expenses shall be deducted according to 800 yuan; If the income exceeds 4,000 yuan each time, the expenses will be deducted according to 20% of the income. Income from labor remuneration is calculated on the basis of the amount of income each time and withheld and remitted from the taxable income. Personal income tax withholding rate Table 2 (see the table below) is applicable to the withholding tax rate of personal labor remuneration.
Personal income tax withholding rate table
(Income from individual labor remuneration of residents shall be withheld and remitted)
5. Is it necessary to settle the comprehensive income of personal income tax for personal labor remuneration?
According to the relevant provisions of the Individual Income Tax Law of People's Republic of China (PRC), wages and salaries, remuneration for labor services, remuneration for writing and royalties are incorporated into the comprehensive income, and the comprehensive income of individual income tax is calculated and settled every year by applying the comprehensive tax rate table.
For the comprehensive income of individual residents, the taxable income shall be the income of each tax year after deducting expenses of 60,000 yuan, and the balance after special additional deduction, special additional deduction and other deductions determined according to law. Income from remuneration for labor services is the balance after deducting expenses.
6. What pre-tax deductions can I enjoy when the comprehensive income of personal income tax is settled?
For pre-tax deduction, the taxpayer may fill in or supplement the deduction during the final settlement period:
(a) taxpayers and their spouses, minor children meet the conditions of serious illness medical expenses;
(2) Eligible special additional deductions for infant care, children's education, continuing education, housing loan interest or housing rent, support for the elderly, as well as expenses deduction, special deduction and other deductions determined according to law;
(3) Eligible charitable donations;
(four) eligible personal pension deduction.
Taxpayers who have obtained both comprehensive income and operating income may declare 60,000 yuan expense deduction, special additional deduction and other deductions determined according to law in the comprehensive income or operating income, but they may not declare deductions repeatedly.
Policy basis
Individual Income Tax Law of the People's Republic of China
Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China (Decree No.707th of the State Council of the People's Republic of China)
Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Provisions on Several Issues Concerning the Collection of Individual Income Tax (Guo Shui Fa No.89)
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning Self-declaration of Individual Income Tax (Announcement No.62 of State Taxation Administration of The People's Republic of China)
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Policy of Enterprises Paying Students' Internship Remuneration Income Tax (Caishui 107)
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Settlement and Payment of Comprehensive Income of Individual Income Tax in 2022 (State Taxation Administration of The People's Republic of China Announcement No.3)
Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing Announcement (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.61)