Comprehensive income from personal income tax mainly includes income from wages and salaries, income from labor remuneration, income from author remuneration and income from royalties. In other words, the sources of comprehensive income from personal income tax mainly come from four types of income including wages and salaries.
1. The composition of comprehensive income.
1. Income from wages and salaries. Wage and salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income received by individuals. Generally speaking, income from wages and salaries is the income of a dependent individual, a dependent worker, and labor designated and managed by others.
In addition to wages and salaries, bonuses, year-end salary increases, labor dividends, allowances, and subsidies are also determined as wages and salaries. For example, a taxi business unit operates taxi drivers through bicycle contracting and leasing. The income earned by taxi drivers from passenger and cargo operations is taxed according to wages and salaries.
In addition, personal income tax will not be levied on items such as allowances and subsidies received by individuals that are not included in wages and salaries.
For example, the one-child subsidy, child care subsidy, travel allowance, missed meal subsidy, subsidy not included in the total basic salary under the civil servant salary system, allowance difference and non-staple food subsidy for family members. There are also relevant policies and regulations regarding non-taxation.
2. Income from labor remuneration. Income from labor remuneration is the remuneration obtained by individuals independently engaging in various skills and providing various services. In reality, it may also happen that an income is classified as wages and salaries or as labor remuneration. The main difference between the two is that wages and salaries are dependent personal income, while labor remuneration is independent personal income.
In addition, the director's fee income obtained by an individual from serving as a director is in the nature of labor remuneration income, and personal income tax is levied according to the labor remuneration income item, but it only applies to individuals who serve as company directors or supervisors and are not in the company. The circumstances of holding office and being employed.
3. Income from royalties. Income from author remuneration is the income obtained from the publication and publication of personal works in the form of books, newspapers and periodicals.
4. Income from franchise rights. Income from royalties is the income obtained by individuals from obtaining the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises. Income from providing the right to use a copyright does not include income from royalties.
Legal basis:
Article 2 of the "Personal Income Tax Law of the People's Republic of China"
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from labor remuneration;
(3) Income from author remuneration;
( 4) Income from royalties;
(5) Income from operations;
(6) Income from interest, dividends and bonuses;
(7) Property leasing Income;
(8) Income from property transfer;
(9) Incidental income.