Personal income tax shall be paid in the following ways:
Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
Two, the production and operation income of individual industrial and commercial households, refers to:
1, income from the production and operation of individual industrial and commercial households engaged in industries such as industry, handicrafts, construction, transportation, commerce, catering, service and repair;
2, individuals approved by the relevant government departments, obtain a license, engaged in school, medical care, consulting and other paid service activities;
3, other individuals engaged in individual industrial and commercial production and operation income;
4. Taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
3. The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including the income of wages and salaries obtained by individuals on a monthly or hourly basis.
4. Income from remuneration for labor services refers to the income of individuals engaged in labor services.
5. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in books, newspapers and periodicals.
6. Royalty income refers to the income obtained by individuals from providing franchise rights such as patents, trademarks, copyrights and non-patented technologies; The income from providing the right to use copyright does not include the income from remuneration.
Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity.
Eight, property rental income, refers to the personal rental of buildings, land use rights, machinery and equipment, vehicles and other property income.
Nine, the income from property transfer, refers to the personal transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and other property income.
Ten, accidental income, refers to personal winning, winning, winning and other accidental income.
Eleven, other income determined by the financial department of the State Council.