Tax-inclusive amount = tax-exclusive amount * (1 + tax point), that is, tax amount = tax-exclusive amount * tax point.
The calculation of tax points is: tax-included amount = tax-exclusive amount * (1 + tax point), that is, tax amount = tax-exclusive amount * tax point. Tax point is the abbreviation of tax starting point, also known as "tax starting point" or "tax starting point", which refers to the starting amount stipulated in the tax law that taxable objects begin to be taxed.
What does the scope of personal income tax include?
The scope of personal income tax includes:
1. Wage and salary income, which an individual obtains due to his or her employment. Wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to office or employment;
2. Income from labor remuneration, when individuals engage in design, laboratory testing, medical treatment, Income from services such as law, accounting, decoration, installation, drawing, consulting, lecturing, calligraphy and painting, engraving, translation, film and television, sound recording, review, video, performance, advertising, exhibition, performance, technical services, etc.;
< p>3. Income from author remuneration is the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc. Note that the income obtained by individuals providing the right to use copyrights does not include income from royalties;4. Income from royalties, individuals providing the use of patent rights, trademark rights, copyrights, non-patented technologies and other franchises Income obtained from rights;
5. Business income, including income obtained by individual industrial and commercial households from production and business activities; investors of sole proprietorships and individual partners of partnerships come from sole proprietorships registered in the country , income from the production and operation of partnership enterprises; income from individuals engaged in running schools, medical care, consulting and other paid service activities in accordance with the law; income from individuals' contracting operations, leasing operations, subcontracting and subletting of enterprises and institutions, and individuals' income from other activities Income from production and business activities;
6. Interest, dividends, and bonus income, interest, dividends, and bonus income obtained from personal ownership of debts, equity, etc.;
7. Property Lease income, income obtained by individuals from leasing real estate, machinery and equipment, vehicles and ships, and other properties;
8. Income from property transfer, individuals transfer securities, equity, property shares in partnerships, real estate, machinery and equipment , cars, boats and other property;
9. Incidental income, personal prizes, winnings, lottery and other incidental income.
I hope the above content will be helpful to you. If you have any other questions, please consult a professional lawyer.
Legal basis: "Tax Collection and Administration Law of the People's Republic of China"
Article 8
Taxpayers and withholding agents have the right to file The tax authorities are aware of the provisions of national tax laws, administrative regulations and situations related to tax payment procedures. Taxpayers and withholding agents have the right to require the tax authorities to keep the information of taxpayers and withholding agents confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential in accordance with the law. Taxpayers have the right to apply for tax reductions, exemptions, and tax refunds in accordance with the law. Taxpayers and withholding agents have the right to state and defend decisions made by tax authorities;
They have the right to apply for administrative reconsideration, initiate administrative litigation, and request state compensation in accordance with the law. Taxpayers and withholding agents have the right to accuse and report illegal and disciplinary behaviors of tax authorities and tax personnel.