(1) Income from individual industrial and commercial households engaged in production and business activities;
(2) The operating income of the investors of the sole proprietorship enterprise;
(three) the income obtained by individuals engaged in paid service activities such as running schools, medical care and consulting according to law.
2. Information required for filing: according to the income, tax payable, tax paid (deducted), tax offset (deducted) and tax payable (refunded) in a tax year, truthfully fill in the personal income tax return (applicable to taxpayers with an annual income of more than 6.5438+0.2 million yuan), a copy of personal valid identity documents, and other relevant information required by the competent tax authorities. Valid identity documents, including taxpayer's identity card, passport, home visit permit, military identity documents, etc.
3. Information to be filled in when filing tax returns: generally, you only need to fill in personal basic information, annual income of various incomes, tax payable, tax paid (deducted), tax credit and tax payable (refunded). Personal basic information includes name, ID card type and number, occupation, employment unit, habitual residence, effective contact address and postal code in China, and contact telephone number. If you are a foreigner, you should also fill in the above information, such as nationality and date of coming to China.
4. Collection of tax returns: The tax returns can be downloaded free of charge from the website of the tax bureau, or directly collected free of charge in the tax halls of local tax authorities.
Legal basis: the scope of personal income stipulated in Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China: (1) Wages and salary income refer to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. (2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service. (3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals. (4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration. (5) Operating income means: 65,438+0. Income obtained by individual industrial and commercial households engaged in production and operation, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises engaged in production and operation of sole proprietorship enterprises and partnership enterprises registered in China; 2 individuals engaged in paid service activities such as running schools, medical care and consulting according to law; 3 individuals from enterprises and institutions contracting, leasing, subcontracting, subletting income; Individuals engaged in other production and business activities. (6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity. (7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property. (8) The term "income from property transfer" refers to the income obtained by individuals from the transfer of securities, stock rights, partnership property shares, real estate, machinery and equipment, vehicles, boats and other property. (9) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income. If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities in the State Council.