(I) Income from wages and salaries
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 of individuals in enterprises or other units. According to document No.89 [1994] of the State Administration of Taxation, the following subsidies and allowances that do not belong to the nature of wages and salaries, or the income that does not belong to the taxpayer's own wages and salaries, are not taxed:
1.
2. The implementation of the civil servant salary system does not include the subsidies of the total basic salary, the difference of subsidies and the non-staple food subsidies of family members;
3. Child care subsidy;
4. Travel allowance and meal-missed allowance (refers to the meal fee paid to employees by the unit in the name of meal-missed allowance according to the actual number of meals, if an individual can't work in the city or suburb due to work and really needs to eat out, as stipulated by the financial department).
the enterprise shall withhold and remit the personal income tax on the wages and salaries earned by employees from the enterprise according to the regulations.
(II) Income from remuneration for labor services
Income from remuneration for labor services refers to the design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, peer review, painting and calligraphy, sculpture, film and television, recording, performance, performance, advertising, technical services, introduction services, etc. The income from directors' fees obtained by individuals as directors of enterprises also belongs to the nature of labor remuneration, and personal income tax is levied according to the items obtained from labor remuneration.
the basic criterion to distinguish the income from labor remuneration from wages and salary income is whether there is a relationship between employment and being employed. Income from labor remuneration is the remuneration obtained by an individual who independently engages in a certain skill and provides a certain service, and there is no relationship between him and the unit that pays the remuneration. The income from wages and salaries is an individual's non-independent labor, and he receives remuneration from the unit where he works. He has an employment and employment relationship with the unit that pays the remuneration.
the enterprise shall withhold and remit the personal income tax for the income from labor remuneration obtained by the individual from the enterprise.
(III) Income from royalties
Income from royalties refers to the income obtained by individuals from providing patents, trademarks, copyrights, non-patented technologies and other franchises.
for the income from royalties obtained by individuals from enterprises, the enterprises shall withhold and remit personal income tax according to regulations.
(4) Income from interest, dividends and bonuses
Income from interest, dividends and bonuses refers to the interest, dividends and bonuses obtained by individuals who own creditor's rights and equity. Interest refers to the interest earned by buying or holding various bonds. Dividends and bonuses refer to dividends obtained by individuals owning equity. Among them, every dividend paid according to a certain ratio is called dividend; According to the profit that should be distributed and exceeds the dividend, it is called dividend.
for the interest, dividends and bonus income obtained by individuals from the enterprise, the enterprise shall withhold and remit the personal income tax according to the regulations.
(V) Income from property leasing
Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, boats and other properties.
the enterprise shall withhold and remit the personal income tax on the property rental income obtained by individuals from the enterprise.
(VI) Income from the transfer of property
Income from the transfer of property refers to the income obtained by individuals from the transfer of securities, shares, buildings, land use rights, machinery and equipment, vehicles, boats and other property.
for the income from property transfer obtained by individuals from enterprises, except the income from stock transfer, the enterprise shall withhold and remit personal income tax according to regulations.
(VII) Accidental income
Accidental income refers to personal income from winning prizes, winning prizes, winning lottery and other accidental properties, including bonuses obtained by individuals participating in activities such as prize-winning sales organized by enterprises.
for incidental income obtained by individuals from enterprises, enterprises should withhold and remit personal income tax according to regulations.
(VIII) Income from contracted and leased operations of enterprises
Income from contracted and leased operations of enterprises refers to income from contracted and leased operations of individuals and income from subcontracting and subletting, including income in the nature of wages and salaries obtained by contractors and lessees from enterprises on a monthly or sub-monthly basis. In the specific tax calculation process, we should distinguish between two situations:
One is that after individual contracting and leasing, the industrial and commercial registration is changed to individual industrial and commercial households, while the income from contracting and leasing of enterprises actually belongs to the production and operation income of individual industrial and commercial households, so individual income tax should be levied instead of the income from contracting and leasing of enterprises.
the other is that after individual contracting and leasing, the industrial and commercial registration is still an enterprise, so the income obtained by the contractor or lessee from the enterprise according to the contracting and leasing contract (agreement) shall be subject to personal income tax according to the provisions of the individual income tax law, which can be divided into two types: one is that the contractor and lessee do not own the operating results of the enterprise, but only obtain certain income from the enterprise according to the provisions of the contract (agreement), and they shall be levied according to the items of wages and salaries. The other is that after the contractor and lessee pay the contract fee or lease fee to the enterprise according to the provisions of the contract (agreement), the operating results are owned by the contractor or lessee, and the income obtained from the enterprise should be withheld and remitted by the enterprise according to the items obtained from contracting and leasing the enterprise.