1. Income from wages and salaries: income from wages and salaries obtained by individuals from their own units or employers.
2. Income from remuneration for labor services: income from remuneration obtained by individuals for providing labor services or technical services.
3. Income from remuneration for writing: income from remuneration for writing literary, artistic and scientific works by individuals.
4. Royalty income: the fee income obtained by individuals using or licensing others to use patent rights, trademark rights, copyrights and other rights.
5. Operating income: net profit income obtained by individuals such as individual industrial and commercial households and sole proprietorship enterprises.
6. Income from interest, dividends and bonuses: income from interest, dividends and bonuses obtained from personal savings deposits and stock investments.
7. Income from property lease: rental income obtained by individuals from renting houses, land, vehicles and other properties.
8. Income from property transfer: the difference income obtained by individuals from selling houses, land, vehicles and other properties.
9. Accidental income: income obtained by individuals from winning lottery tickets, winning prizes, inheriting inheritance, etc.
It should be noted that the above situation is not exhaustive, and the specific collection standards and policies need to refer to the relevant tax laws and regulations and the provisions of tax authorities.
Do farmers tax residents or non-residents?
Farmers are taxpayers in China. In China, taxpayers of personal income tax include resident taxpayers and non-resident taxpayer, regardless of household registration type. Specifically:
1. Resident taxpayer: including China citizens and foreign individuals who obtain income in China. Resident taxpayers should pay individual income tax according to the provisions of the individual income tax law and its different sources of income.
2. non-resident taxpayer refers to a natural person who has lived outside China or in China for less than one year. Income obtained by non-resident taxpayer in China shall be taxed according to the individual income tax law and different sources of income.