As long as personal income tax meets the conditions for personal income tax, you must pay personal income tax. Only if your personal income is lower than the personal income tax standard, you do not need to pay personal income tax.
According to Article 2 of the "Individual Income Tax Law of the People's Republic of China", the following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;< /p>
(2) Income from remuneration for labor services;
(3) Income from royalties;
(4) Income from royalties;
( 5) Income from operations;
(6) Income from interest, dividends, and dividends;
(7) Income from property leasing;
(8) Income from property transfer;
(9) Accidental income.
If a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; if a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, Personal income tax is calculated on a monthly or itemized basis. When taxpayers obtain income from Items 5 to 9 of the preceding paragraph, their personal income tax shall be calculated separately in accordance with the provisions of this Law.
Extended information:
The scope of various personal incomes stipulated in Article 6 of the "Implementation Regulations of the Individual Income Tax Law of the People's Republic of China":
(1) Wage and salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment that an individual obtains due to his or her employment.
(2) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, etc. Income from manuscripts, calligraphy and painting, engraving, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.
(3) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.
(4) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights , excluding royalties.
Baidu Encyclopedia - Personal Income Tax Law of the People's Republic of China