Individuals who obtain income from wages, salaries, royalties, property leasing, property transfer, accidental income, business income, interest, dividends and bonuses shall pay personal income tax according to law.
Scope of application of general taxpayer tax rate
1. The applicable industry of general taxpayer's 0% levy rate is import and export goods;
Second, the applicable industries of the general taxpayer's 6% levy rate include modern service industry, research and development and technical service industry, information technology service industry, cultural and creative service industry, logistics auxiliary service industry, forensic consulting service industry, radio, film and television service industry;
3. The applicable industries of the general taxpayer 1 1% levy rate include land transportation including railway, waterway transportation, air transportation, pipeline transportation services, universal postal services, special postal services and other postal services;
Four, the general taxpayer 17% levy rate is applicable to industries including selling or importing goods, providing processing, repair and replacement services, except for goods listed otherwise.
I hope the above questions can help you. If you have other legal questions, please consult a professional lawyer.
Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC).
The following personal income shall be subject to personal 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.