Legal analysis: Those with an annual income of more than 12, need to pay taxes. State Taxation Administration of The People's Republic of China's "Measures for Self-payment of Individual Income Tax" clearly defines that taxpayers with an annual income of more than 12, yuan must apply to the tax authorities for self-payment.
legal basis: the scope of individual income stipulated in article 6 of the regulations for the implementation of the individual income tax law of the people's Republic of China: (1) income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances and subsidies and other income related to employment or employment. (2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, laboratory testing, 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. (3) The term "income from remuneration for writing" refers to the income obtained by individuals from the publication of their works in the form of books, newspapers and periodicals. (4) The term "income from royalties" refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration. (5) Operating income refers to: 1. Income obtained by individual industrial and commercial households from production and business activities, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises from production and business operations of sole proprietorship enterprises and partnership enterprises registered in China; 2 individuals engaged in school, medical care, consulting and other paid service activities in accordance with the law; 3. Income obtained by individuals from contracting, leasing, subcontracting or subletting enterprises and institutions; (6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals who own creditor's rights and stock rights. (7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property. (8) The term "income from property transfer" refers to the income obtained by individuals from transferring securities, stock rights, share of property in partnership enterprises, real estate, machinery and equipment, vehicles and boats and other property. (9) Accidental income refers to personal income from winning prizes, winning prizes, winning lottery and other accidental properties. Personal income, it is difficult to define taxable income items, determined by the competent tax authorities of the State Council.