Legal subjectivity:
Which income is subject to personal income tax 1. Wage and salary income Wage and salary income refer to the wages, salaries and bonuses received by individuals due to their employment or employment , year-end salary increase, labor dividends, allowances, subsidies and other income related to office or employment. 2. Income from labor remuneration Income from labor remuneration refers to the labor obtained by individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, economic services, agency services and other labor services. of income. 3. Income from author remuneration 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 or newspapers. 4. Income from royalties Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. 5. Business income includes income from production and business operations of individual industrial and commercial households and income from contract operations and lease operations of enterprises and institutions. 6. Interest, dividends, and bonus income. Interest, dividends, and bonus income refer to the interest, dividend, and bonus income obtained by individuals from owning debts and equity. 7. Income from property leasing Income from property leasing refers to the income obtained by individuals from leasing buildings, land use rights, machinery, equipment, vehicles, and other properties. Property includes movable and immovable property. 8. Income from property transfer Income from property transfer refers to the income obtained by an individual from transferring securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other self-owned property to others or entities, including the income from the transfer of real estate and movable property. income obtained. 9. Incidental income Incidental income refers to the income obtained by an individual that is non-recurring and belongs to various chance incomes, including winning a prize, winning a prize, winning a lottery and other incidental income. 10. Other income legal provisions: Article 2 of the "Personal Income Tax Law": The following personal income shall be subject to personal income tax: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author remuneration; (4) ) Income from royalties; (5) Income from operations; (6) Income from interest, dividends, and bonuses; (7) Income from property leasing; (8) Income from property transfer; (9) Incidental income. The law is objective:
Article 1 of the "Enterprise Income Tax Law of the People's Republic of China" has a domicile in China, or has no domicile and has lived in China for a total of 183 days in a tax year An individual is a resident individual. Resident individuals shall pay personal income tax in accordance with the provisions of this Law on their income derived from within and outside China. Individuals who do not have a domicile and do not live in China, or who do not have a domicile and live in China for less than 183 days in total in a tax year, are non-resident individuals. Non-resident individuals shall pay personal income tax in accordance with the provisions of this Law on their income derived from within China.