The main way to declare personal income tax for temporary workers’ wages is by mail or data message. Data messages include telephone voice, network transmission, electronic data exchange, etc. In fact, in our country’s legal system, there is no such method for temporary workers. The concept of personal income tax for current employees is declared by the employer.
The scope of various personal incomes stipulated in the Personal Income Tax Law:
(1) Wage and salary income refers to the wages, salaries, bonuses, Year-end salary increases, labor dividends, allowances, subsidies and other income related to office or employment.
(2) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, etc. Income from manuscripts, calligraphy and painting, engraving, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.
(3) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.
(4) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights , excluding royalties.
(5) Business income refers to:
1. The income obtained by individual industrial and commercial households from engaging in production and business activities, from the sources of investors in sole proprietorships and individual partners in partnerships Income from the production and operation of sole proprietorships and partnerships registered in the country;
2. Income obtained by individuals from running schools, medical treatment, consulting and other paid service activities in accordance with the law;
3 .Income obtained by individuals from contracting operations, leasing operations, subcontracting, and subletting of enterprises and institutions;
4. Income obtained by individuals from other production and business activities.
(6) Interest, dividends, and bonus income refer to the interest, dividends, and bonus income obtained from individuals owning debts, equity, etc.
(7) Income from property leasing refers to the income obtained by individuals from leasing real estate, machinery and equipment, vehicles, ships and other properties.
(8) Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, property shares in partnerships, real estate, machinery and equipment, vehicles and ships, and other properties.
(9) Incidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income. If it is difficult to define taxable income items for personal income, it shall be determined by the taxation department of the State Council.
Legal basis:
"Implementing Rules for the Tax Collection and Administration Law of the People's Republic of China"
Article 30 The tax authorities shall establish and improve tax collection A system for people to file their own tax returns. Taxpayers and withholding agents may submit tax returns or submit tax withholding and remittance, collection and repayment report forms by mail or data message. Data message methods refer to electronic methods such as telephone voice, electronic data exchange, and network transmission determined by the tax authorities.