1. Article 2 of the Individual Income Tax Law of the People's Republic of China stipulates that the comprehensive income of individual income tax includes: income from wages and salaries; Income from labor remuneration; Income from remuneration; Income from royalties.
2. Tax content: wages and salary income. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment.
3. Income from labor remuneration. Income from remuneration for labor services refers to personal engagement in design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition, technical services, introduction services, economic services, agency services and others.
4. Income from remuneration. The term "income from remuneration" refers to the income obtained by individuals from the publication of their works in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for their posthumous works shall be taxed according to the items they receive from remuneration.
5. Income from royalties. Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income obtained by the author from the public auction (bidding) of the original or photocopy of his own written works shall be taxed according to the royalties.
6. Income from property transfer. Income from property transfer refers to income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles and boats and other self-owned property to others or units, including income obtained from transferring real estate and movable property. No tax will be levied on the income obtained from individual stock trading for the time being.