(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties; Refers to the income obtained by individuals from providing patents, trademarks, non-patented technologies, copyrights and other franchise rights.
(5) Operating income; 1. Income obtained by individual industrial and commercial households engaged in production and business operations, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises engaged in production and business operations of sole proprietorship enterprises and partnership enterprises registered in China; 2. Income from contracting, leasing, subcontracting and subletting of enterprises and institutions by individuals; 3. Individuals engaged in other production and business activities.
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income; Personal prizes, winning prizes and other unexpected income.
Second, the personal income tax rate.
(1) Wages and salaries; Labor remuneration; Remuneration; Royalty income is subject to an excessive progressive tax rate of 3% to 45%.
(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income.
(3) Interest, dividends and bonuses; Property lease; Transfer of property; Unexpected income. A proportional tax rate of 20% applies.
Individual income tax rate (applicable to comprehensive income)
Personal income tax rate (applicable to operating income)
3. Taxpayers shall file tax returns according to law.
As far as operating income is concerned, the taxable income in each tax year is the balance of total income MINUS costs, expenses and losses.
Taxpayers with operating income shall apply to the tax authorities for tax payment in advance within 15 days after the end of each month or quarter.
Under normal circumstances, declare individual tax and value-added tax on time every month and quarter.