First, the nature of part-time income
Part-time income refers to the income obtained by other means besides the main business or full-time work. This income may come from temporary work, project cooperation, manuscript fees, consulting fees and other forms. Although the nature of part-time jobs is different from that of full-time jobs, the income earned is taxable.
Second, the obligation to pay personal income tax.
According to the provisions of the Individual Income Tax Law of People's Republic of China (PRC), individual residents shall pay individual income tax in accordance with the provisions of this law on income obtained from inside and outside China. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. This means that no matter whether you are full-time or part-time, as long as you have income, you are obliged to pay personal income tax.
Third, how to declare part-time income
If you have part-time income, you need to include this income in the declaration scope when the personal income tax is settled every year. The specific declaration process includes the steps of collecting income vouchers, filling in the declaration form and submitting it to the tax authorities. Please declare your part-time income truthfully to avoid tax risks caused by underreporting or misstatement.
Four. Tax planning and compliance
For part-time workers, it is very important to understand the tax policy and plan the tax reasonably. You can consult a professional tax consultant or accountant to learn how to reduce the tax burden legally and compliantly. At the same time, please be sure to abide by national tax laws and regulations, and don't try to avoid or evade taxes by illegal means.
To sum up:
Part-time income needs to be taxed, which is the legal obligation of every citizen. No matter what kind of part-time job you are engaged in, as long as you earn income, you should declare and pay personal income tax in accordance with state regulations. Please abide by tax laws and regulations, make reasonable tax planning, safeguard your rights and interests, and avoid tax risks.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 2 provides that:
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.
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.
individual income tax law of the people's republic of china rules for its implementation
Article 6 provides that:
Personal income range stipulated in the individual income tax law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.