First bring your ID card and bank card, and go to the local tax department to inquire.
Second, call the customer service phone of the local tax department for inquiry.
3. Inquire through the website of the tax bureau. Payroll tax is a personal income tax, because there is a wage and salary in personal income tax.
Payroll tax is a personal income tax, because there is a wage and salary in personal income tax.
Extended data:
Contents of tax:
1. Wage and salary income
Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, etc. obtained by individuals because of their positions or employment.
Allowances, subsidies and other income related to employment or employment. In other words, the income earned by individuals, as long as it is related to employment and employment.
Related, regardless of the unit's capital expenditure channels or in the form of cash, physical objects, securities, etc. , is the salary.
The tax object of the project.
Income from labor remuneration
Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, testing, testing, medical treatment, law, accounting, consulting and other work.
Inquiries, lectures, news, broadcasting, translation, peer review, calligraphy and painting, sculpture, film and television, audio recording, video recording, performance, performance, advertisement and exhibition.
Browsing, technical services, introduction services, economic services, agency services and other labor income.
Remuneration income
The income from remuneration for writing refers to the income obtained by individuals from publishing their works in the form of books and newspapers. The "work" mentioned here
"Articles" refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal work.
Products ",including my own works, translated works, etc. Individuals who receive remuneration for works behind them shall be taxed according to the items contained in the remuneration.
royalty income
Income from royalties refers to the use of patents, copyrights, trademarks, non-patented technologies and other franchises provided by individuals.
Legitimate income. The income from providing the right to use copyright does not include the income from remuneration. The author submit that manuscript of his own work.
Income from public auction (bidding) of works or reproductions shall be taxed according to the items derived from royalties.
Operating income
Including the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and lease operation of enterprises and institutions.
The income from the production and operation of individual industrial and commercial households includes four aspects:
(a) individual industrial and commercial households in urban and rural areas have been approved by the administrative department for industry and commerce to start business and obtain a business license, engaged in industry, handicrafts and construction.
Income from production and operation in construction, transportation, commerce, catering, service and repair industries.
(2) Individuals have obtained business licenses with the approval of relevant government departments and engaged in paid service activities such as running schools, medical care and consulting.
Earned income.
(3) Income obtained by other individuals from individual industrial and commercial production and operation, that is, income obtained by individuals from temporary production and operation activities.
Income.
(four) the taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals through contracted operation, leased operation and subcontracting or subletting.
Income includes wages and salary income obtained by individuals on a monthly or per-visit basis.
Interest, dividends and bonus income
Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights. Interest means
People's deposit interest (on October 8th, 2008, the state announced that the interest tax would be cancelled the next day (65438), payment interest, and interest on purchasing various bonds.
Rest. Dividends, also known as dividends, refer to the regular income that shareholders get from joint-stock companies according to the provisions of their articles of association.
Investment interest. Dividend, also known as company (enterprise) dividend, refers to the distribution of surplus shares by joint-stock companies or enterprises according to the profits to be distributed.
Profit after dividends. Joint-stock enterprises should pay dividends and bonuses to individual shareholders in the form of shares, that is, distribute bonus shares, which should be paid by
The face value of the stock is income tax.
Property rental income
Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, boats and other property. money
Property includes movable property and immovable property.
Income from property transfer
Income from property transfer refers to personal income from the transfer of securities, shares, buildings, land use rights, machinery and equipment, vehicles and boats and other income.
Income obtained by giving one's property to others or units, including income obtained by transferring real estate and movable property. Buying and selling personal stocks
Income is not taxed temporarily.
Unexpected income
Accidental income means that the income obtained by individuals is non-recurring and belongs to all kinds of opportunistic income, including winning prizes, winning prizes and winning lottery tickets.
And other unexpected income (including bonuses, physical objects, securities). Individuals buy social welfare lottery tickets and Chinese style.
For educational lottery tickets, if the winning income at one time does not exceed 10000 yuan, it shall be exempted from personal income tax, and if it exceeds 10000 yuan, it shall be exempted in full.
Project tax (as of 20 1 1, the tax rate is 20%).
Other income
In addition to the above taxable items, other taxable income shall be determined by the financial department of the State Council. The financial department of the State Council refers to.
Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. As of1April 30, 1997, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China have determined other income items to be taxed.
There are:
(1) The individual was awarded the Honorary Award of Academician of China Academy of Sciences by Cai Guanshen's Honorary Foundation of China Academy of Sciences.
(2) Individuals get the deposit bonus paid by the banking department at an interest rate and a value-preserving subsidy rate exceeding the national regulations.
(3) Preferential income obtained by individuals due to the relevant insurance premiums paid by employers.
(4) Interest (or similar income paid in other names) paid by the insurance company to the life insurer who is not out of danger during the insurance period according to the bank savings deposit rate of the same period.
(5) rebate income or transaction fee return income obtained by individual shareholders from securities companies to attract major shareholders to open accounts in the company and pay part of the transaction fees obtained to major shareholders.
(6) Individuals obtain that some units and departments distribute cash, physical objects or negotiable securities to relevant personnel of other units and departments in year-end summary, various celebrations, business contacts and other activities.
(7) Resignation risk fund.
(eight) individuals to provide security for the unit or others to get paid.
If it is difficult to define the taxable income obtained by an individual, it shall be approved by the competent tax authorities.
References:
Baidu encyclopedia-personal income tax