Personal income tax scope:
1. Income from wages and salaries
Income from wages and salaries refers to wages earned by an individual for holding office or being employed. , salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to office or employment.
Issues to note:
1. Items not subject to taxation:
(1) One-child subsidy.
(2) The implementation of the civil servant salary system does not include subsidies in the total basic salary, allowance differences and non-staple food subsidies for family members.
(3) Child care subsidy.
(4) Travel allowance and meal allowance.
2. Other items belonging to "wage and salary income":
(1) Labor dividends obtained by company employees for purchasing state-owned equity in enterprises;
(2) The taxi business unit operates the taxi driver through bicycle contracting or leasing, and the taxi driver’s income is derived from the passenger and cargo operation;
(3) Economic compensation for the termination of the labor contract , re-employment of retirees, enterprise (occupational) annuity, exercise of stock options, etc.
2. Production and business income of self-employed businesses
Various taxable incomes related to production and business obtained by self-employed businesses and individuals.
Pay attention to two issues in the analysis:
1. Distinguish whether the taxi belongs to an individual, and use this to determine the taxable items of the driver’s income from passenger transport.
Taxis belong to individuals - they are "income from production and operation of individual industrial and commercial households". Including: income earned by taxi drivers engaged in individual taxi operations; taxis owned by individuals but affiliated with taxi operating units or enterprises and institutions, and the driver pays management fees to the affiliated unit; or taxi operating units will rent out If the ownership of the vehicle is transferred to the driver, the income earned by the taxi driver from engaging in passenger and cargo operations shall be taxed according to the item of "Income from production and operation of individual industrial and commercial households".
Taxi operating units contract or lease bicycles to taxi drivers. The income earned by taxi drivers from passenger and cargo operations is taxed as "wage and salary income".
2. Distinguish the different tax items used for self-employed production and business income and non-production and business income.
Individual industrial and commercial households and individuals engaged in production and operation shall calculate and levy personal income tax in accordance with the relevant provisions of other taxable items when they obtain other taxable income unrelated to production and operation activities.
Individual investors in sole proprietorships and partnerships use corporate funds to pay for themselves or their family members and related personnel for consumer expenditures that have nothing to do with the production and operation of the enterprise, as well as property expenditures such as the purchase of cars and houses, and are treated as self-employed individuals. Items of income are taxed.
3. Income from contracting and leasing operations for enterprises and institutions
4. Income from labor remuneration
Income from labor remuneration refers to individuals engaged in design, decoration, Installation, drawing, laboratory testing, medical care, law, accounting, consulting, lecturing, news, broadcasting, translation, review, calligraphy and painting, sculpture, film and television, sound recording, video recording, performances, performances, advertising, exhibitions, technical services, introduction services , brokerage services, agency services and other labor remuneration income.
5. Income from author remuneration
Income received by individuals from the publication or publication of their works in the form of books, newspapers and periodicals.
6. Income from royalties
Income from royalties refers to the right to use patents, trademarks, copyrights, non-patented technologies and other franchises obtained by individuals. of income.
7. Income from interest, dividends, and bonuses
Interest, dividends, and bonus income refer to the interest, dividends, and bonus income obtained by individuals from owning debts and equity.
8. Income from property leasing
Including income from individuals leasing buildings, land use rights, machinery and equipment, vehicles and ships, and other properties.
The income from property sublease obtained by individuals falls within the tax scope of "property lease income". When determining the taxpayer, the property rights certificate shall be used as the basis. If there is no property rights certificate, the competent tax authority shall determine it according to the actual situation;
If the property owner dies and the property rights inheritance procedures have not been completed, the property owner shall If the property is rented out and there is rental income, the individual receiving the rent shall be the taxpayer.
9. Income from property transfer
Income from property transfer refers to the income obtained by individuals from transferring securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other properties. .
Income from property transfers mainly involves five aspects in the textbook: income from stock transfers, transfers of quantified asset shares, personal housing transfers, income from the purchase and disposal of debts, and income from personal auctions of other properties.
1. (Domestic listed companies) Personal income tax is not levied on income from stock transfer for the time being;
Stocks and equity are not equivalent concepts.
2. Issues regarding taxation of quantified assets acquired by individuals during the process of corporate restructuring
(1) Individuals formally acquire quantified assets from the enterprise (the acquisition is only used as a basis for dividends and does not have ownership rights) Enterprise quantified assets) - no personal income tax is levied;
(2) Individuals who actually obtain enterprise quantified assets (enterprise quantified assets with ownership acquired in the form of shares) - personal income tax is deferred;< /p>
(3) Individuals transfer quantitative assets - personal income tax is levied according to the "property transfer income" item;
(4) Dividends from individuals acquiring quantitative assets (quantified enterprises obtained in the form of shares) Dividends and dividends obtained from the distribution of assets by enterprises) - personal income tax is levied according to the "interest, dividends and dividends" items.
3. Calculation of the tax payable on income from the transfer of personal housing
The actual transaction price should be used as the transfer income. If the housing transaction price declared by a taxpayer is significantly lower than the market price without justifiable reasons, the collection authority has the right to assess the transfer income based on relevant information in accordance with the law, but must ensure that the tax calculation prices of each tax type are consistent.
When calculating personal income taxable income from the transfer of housing, taxpayers can present the original purchase contract, invoice and other valid documents, and after review by the tax authorities, the original value of the house is allowed to be deducted from their transfer income. , taxes and related reasonable expenses paid during the transfer of housing.
10. Incidental Income
Incidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income.
Personal income tax payable on incidental income shall be withheld and paid by the award-issuing units and institutions.
11. Other income
Specific manifestations: individuals receive compensation for providing guarantees for units or others; enterprises randomly give gifts to individuals outside the unit during business promotion, advertising and other activities. Gifts, income from gifts received by individuals; income from gifts received by individuals when enterprises give gifts to individuals outside the unit at annual meetings, symposiums, celebrations and other activities; income from gifts received by individuals, etc.
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