1. Income from wages and salaries. Wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment obtained by individuals;
2. Income from labor remuneration. Income obtained by individuals from services such as design, decoration, installation, drawing, laboratory testing, testing and medical treatment;
3. Income from remuneration. Income obtained by individuals from publishing their works in the form of books and newspapers;
4. Royalty income. Income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises.
1. How to refund personal income tax?
1. Log in to the personal income tax mobile APP and click the annual summary of comprehensive income.
2. Enter a simple statement, and then click I have read and know.
3. The page pops up the details of the tax refund application, and click Submit Declaration.
4. After that, check that I have read it and click OK to submit it.
5. The page pops up, and the application information has been submitted successfully and saved. Click to apply for tax refund.
6. Check whether the bank card is refunded, and click OK.
7. A bank card prompt pops up on the page, and click OK.
8. The page jumps to pop up the progress of tax refund. Click finish.
2. What is the personal income tax deduction standard?
1. The tax rate of not more than 36,000 yuan per year is 3%;
2. The partial tax rate of more than 36,000 yuan to144,000 yuan is10%;
3. Part of the tax rate that exceeds144,000 to 300,000 yuan is 20%;
4. The tax rate for parts exceeding 300,000 to 420,000 is 25%;
5. Part of the tax rate exceeding 420,000 to 660,000 yuan is 30%;
6. The partial tax rate of more than 660,000 to 960,000 yuan is 35%;
The tax rate of more than 79,600 yuan is 45%.
legal ground
Individual Income Tax Law of the People's Republic of China
Article 1 Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.
Article 2 Individual income tax shall be paid on the income of the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.