1, salary income;
2. Income from contracted operation and lease operation of enterprises and institutions;
3. Income from remuneration for labor services;
4. remuneration income;
5. Royalty income;
6. Income from interest, dividends and bonuses;
7. Property rental income;
8. Income from property transfer;
9. Accidental income;
10, other income determined by the financial department of the State Council.
(four) the withholding agent's withholding fee
The tax authorities pay the withholding agent a handling fee of 2% according to the tax withheld. Withholding agents can use it to withhold and pay fees and reward taxpayers who have performed well in withholding and paying taxes. However, if the tax authorities find that the withholding agent has paid back the personal income tax, they will not pay the handling fee to the withholding agent.
1) 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.
In addition to wages and salaries, bonuses, year-end salary increases, labor dividends, allowances and subsidies are also recognized as wages and salaries. Among them, the year-end salary increase and labor dividends are taxed according to the income from wages and salaries, regardless of the type and acquisition.
(2) Income from production and operation of individual industrial and commercial households
The income from the production and operation of individual industrial and commercial households refers to:
1. Income from production and operation of individual industrial and commercial households in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries.
2, individuals approved by the relevant government departments, obtain a license, engaged in school, medical care, consulting and other paid service activities.
3, other individuals engaged in individual industrial and commercial production and operation income.
4. Taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
Individual industrial and commercial households and individuals engaged in production and business operations shall calculate and collect personal income tax in accordance with the relevant provisions of other tax items when obtaining other taxable income unrelated to production and business activities.
5. Investors of sole proprietorship enterprises and partnership enterprises registered in accordance with the Law of People's Republic of China (PRC) on Sole proprietorship enterprises and the Law of People's Republic of China (PRC) on Partnership Enterprises, investors of sole proprietorship enterprises and partnership private enterprises registered in accordance with the Provisional Regulations of People's Republic of China (PRC) on Private Enterprises, investors of partnership law firms registered and established in accordance with the Law of People's Republic of China (PRC), and investors of other institutions or organizations with unlimited liability and unlimited joint and several liability for sole proprietorship and partnership approved by relevant government departments according to law, according to individual industrial and commercial households.
(3) Income from contracted operation and lease operation of enterprises and institutions.
The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation, subcontracting and subletting, and also includes the income of wages and salaries obtained by individuals on a monthly or hourly basis. There are various forms of individual contracting and leasing to enterprises and institutions, and the distribution methods are also different. Generally can be divided into two categories.
1. After an individual contracts or leases an enterprise or institution, the industrial and commercial registration is changed to individual industrial and commercial households. The income from such contracting and leasing operations actually belongs to the income from the production and operation of individual industrial and commercial households, and personal income tax should be levied according to the income from the production and operation of individual industrial and commercial households, and no enterprise income tax should be levied.
2. After an individual contracts or leases an enterprise or institution, if the industrial and commercial registration is still an enterprise, enterprise income tax shall be paid in accordance with the relevant provisions of enterprise income tax regardless of its distribution method. Then, individual income tax shall be paid in accordance with the relevant provisions of the individual income tax law for the income obtained by the contracting and leasing operators in accordance with the provisions of the contract (agreement). Specifically:
(1) If the contractor or lessee has no ownership of the operating results of the enterprise and only obtains certain income according to the provisions of the contract (agreement), individual income tax shall be levied according to the items of wages and salaries.
(2) The contractor and lessee only pay certain fees to the employer and lessor according to the provisions of the contract (agreement). If the operating results of an enterprise after paying the contracting, undertaking and expenses are owned by the contractor and the lessee, the personal income tax shall be levied on the income obtained by the enterprise and institution according to the income items obtained from contracting and leasing operations.
(4) Income from remuneration for labor services
Income from remuneration for services refers to personal remuneration for design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, advertising, exhibition, technical service, introduction service, brokerage service, agency service and other services.
The income from directors' fees obtained by individuals as directors belongs to the nature of labor remuneration and is taxed according to the items derived from labor remuneration.
The above-mentioned income generally belongs to the income obtained by individuals engaged in freelance work independently, or to the income obtained by independent individuals. Whether there is an employment relationship is an important criterion to judge whether an income belongs to labor remuneration or wages and salaries. Income from remuneration for labor services is the income of individuals who independently engage in certain skills and provide certain services.
(5) Income from royalties
The income from remuneration for writing refers to the income obtained by individuals from publishing their works in books, newspapers and periodicals. The works mentioned here include literary works, calligraphy and painting works, photographic works and other works. After the death of the author, the personal income tax shall also be levied on the remuneration obtained by his heirs.
(6) Income from royalties
Income from royalties refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises. Franchising mainly involves the following four rights:
1, patent right
Patent right means that the state patent office grants the patent applicant the exclusive right to use an invention and creation for a certain period of time. It is a part of industrial property rights, which is exclusive, regional and timely.
2. Trademark rights
Trademark right refers to the exclusive right to use the registered trademark on the approved goods obtained by the trademark registrant according to law. Trademark right is also an industrial property right, which can be obtained, transferred, licensed, inherited, lost and requested to eliminate infringement according to law.
3. Copyright
Copyright, that is, copyright, refers to some special rights that the author enjoys according to law for the literary, scientific and artistic works he creates. Copyright is a civil right of citizens, which has the nature of personal right and property right in civil law. It mainly includes the right to publish, the right to sign, the right to modify, the right to protect, the right to use and the right to receive remuneration.
4. Non-patented technology
Non-patented technology refers to proprietary technology other than patented technology. Most of these technologies are still confidential and only certain people know and own them.
(7) Income from interest, dividends and bonuses.
Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights. Among them: interest generally refers to the interest on deposits, loans and bonds. Dividends and bonuses refer to: dividends paid by companies and enterprises under individual ownership and distributed according to a certain proportion, which are called dividends; According to the profits that companies and enterprises should distribute and the part that exceeds dividends, bonus shares distributed by shares are called dividends.
According to the relevant provisions of the state, when collective-owned enterprises are allowed to be restructured into joint-stock cooperative enterprises, the relevant assets are quantified to individual employees. In order to support the smooth progress of enterprise reorganization and restructuring, the tax problem of individual acquisition of quantitative assets in the process of enterprise reform should be handled in accordance with the following provisions:
1. Individual income tax is not levied on the quantified assets of enterprises that employees only obtain in the form of shares and only serve as the basis for dividends and do not have ownership.
2. Individual employees' income from dividends and bonuses obtained by enterprises participating in enterprise distribution in the form of shares shall be subject to individual income tax according to the items of "interest, dividends and bonuses".
(8) Income from lease of property.
Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property.
Income obtained by individuals from subletting property belongs to the taxation scope of "income from property lease". When determining the taxpayer, it should be based on the property right certificate. If there is no property right certificate, it should be determined by the general tax authorities according to the actual situation; If the owner of the property right dies and rents out the property and has rental income during the period of not handling the property right inheritance procedures, the individual who collects the rent is 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, boats and other property.
In order to promote the healthy development of China's housing market, with the approval of the State Council, the relevant issues concerning the collection of personal income tax on individual housing sales income are stipulated as follows:
1. According to the individual income tax law, individual income tax is levied on the income obtained by individuals from selling their own houses according to the item of "income from property transfer".
2. The taxable income of individuals selling their own houses shall be determined according to the following principles:
(1) If an individual sells his own house other than the purchased public house, the taxable income shall be determined in accordance with the relevant provisions of the Individual Income Tax Law.
(2) When an individual sells purchased public housing, the taxable income shall be the balance of the sales price of the purchased public housing, after deducting the affordable housing price of the housing area standard, the original house price exceeding the housing area standard, the income paid to the finance or the original property right unit and the reasonable expenses stipulated in the tax law.
Purchased public housing refers to the public housing purchased by urban workers at the cost price (or standard price) according to the policies and regulations of the state and the people's governments at or above the county level on the reform of urban housing system.
Affordable housing prices are determined according to the standards set by local people's governments at or above the county level.
(three) the taxable income of cooperative housing, housing projects, affordable housing and resettlement houses funded by employees at cost price (or standard price) shall be determined according to the purchased public housing.
3. In order to encourage individuals to buy new houses, taxpayers who sell their own houses and plan to buy new houses at the market price within 1 year after selling their existing houses may be exempted from all or part of the personal income tax payable for selling their existing houses according to the value of their new houses. Specific measures are as follows:
(1) Personal income tax payable by individuals selling their existing houses shall be paid to the local competent tax authorities in the form of tax deposit before going through the formalities of property right transfer. After receiving the tax deposit, the tax authorities shall formally issue the People's Republic of China (PRC) Tax Deposit Receipt to the taxpayer and deposit it in a special account.
(2) If an individual buys a house again within 1 year after selling the existing house, the tax deposit shall be refunded accordingly according to the purchase amount. If the purchase amount is greater than or equal to the original housing sales (if the original housing is purchased public housing, the original housing sales should be deducted from the income that has been turned over to the finance or the original property right unit according to the regulations, the same below), the tax deposit will be refunded. If the purchase amount is less than the original housing sales, the tax deposit will be refunded according to the proportion of the purchase amount to the original housing sales, and the balance will be paid into the state treasury as personal income tax.
(3) If an individual does not buy a house again within 1 year after selling the existing house, all the tax deposits paid will be paid into the state treasury as personal income tax.
(4) When an individual applies for refund of the tax deposit, he/she shall provide the competent tax authority with a legal and valid sales contract and other relevant supporting materials required by the competent tax authority, and go through the formalities for refund of the tax deposit only after being examined and confirmed by the competent tax authority.
(five) individuals who sell or buy houses across administrative regions meet the conditions for refunding tax deposits, and apply to the competent tax authorities for paying tax deposits.
4. Personal income tax shall continue to be exempted for the income obtained by individuals from transferring the housing that is the only living room for families for more than 5 years.
5. In order to ensure the comprehensive and correct implementation of individual income tax policy on housing transfer, real estate transaction management departments at all levels should strengthen cooperation and collaboration with tax authorities. If the competent tax authorities need information about real estate transactions in the region, the real estate transaction management department shall provide it in time.
(10) unexpected income
Accidental income refers to the income obtained by individuals due to accidental nature such as winning prizes, winning prizes and winning lottery tickets. Among them, winning the prize refers to the bonus obtained by participating in various prize-winning competitions and rankings; Winning lottery refers to the bonus obtained after participating in various prize-winning activities such as prize-winning sales, prize-winning savings or lottery purchase, and drawing a lottery and shaking the number through prescribed procedures.
The contingent income listed in the tax law is actually the uncertain income obtained by individuals under abnormal circumstances.
(1 1) Other income
The taxable income of the above 10 individuals is divided according to the nature of the income. Except for 10 personal taxable income, personal income tax shall be determined by the financial department of the State Council for new items that may need to be taxed in the future and personal income that is difficult to define taxable items.
return
Four, personal income tax rate and calculation formula
The tax rate of individual income tax is the ratio of taxable amount to taxable income, which is the core of tax legislation. The individual income tax law sets two tax rates.
(1) Excess progressive tax rate
Income from wages and salaries, income from production and operation of individual industrial and commercial households, income from contracted operation and leasing operation of enterprises and institutions, and income from remuneration for labor services shall be subject to excessive progressive tax rates.
1, personal income tax rate table 1 (applicable to income from wages and salaries)
( 1)
series
Monthly taxable income
Tax rate%
Quick deduction
1 Not exceeding 500 yuan.
five
The part that exceeds 500 yuan to 2000 yuan.
10
25
3. More than 2000 yuan to 5000 yuan.
15
125
4 the part exceeding 5,000 yuan to 20,000 yuan
20
375
5 the part exceeding 20,000 yuan to 40,000 yuan.
25
1375
6 the part exceeding 40,000 yuan to 60,000 yuan
30
3375
7 the part exceeding 60,000 yuan to 80,000 yuan.
35
6375
8 the part exceeding 80,000 yuan to100,000 yuan.
40
10375
9 the part exceeding 100000 yuan.
45
15375
(Note: The monthly taxable income mentioned in this table refers to the balance of monthly income after deducting expenses 800 yuan or adding 3,200 yuan according to the provisions of Article 6 of the Tax Law. )
(2)
series
Tax grade
Tax exemption grade
Tax rate (%)
Quick deduction
1 Not exceeding 500 yuan.
No more than 475 yuan
five
The part that exceeds 500 yuan to 2000 yuan.
More than 475 yuan to 1825 yuan.
10
25
3. More than 2000 yuan to 5000 yuan.
1825 yuan to 4375 yuan.
15
125
4 the part exceeding 5,000 yuan to 20,000 yuan
More than 4375 yuan to 16375 yuan.
20
375
5 the part exceeding 20,000 yuan to 40,000 yuan.
16375 yuan or more to 3 1375 yuan.
25
1375
6 the part exceeding 40,000 yuan to 60,000 yuan
3 1375 yuan to 45375 yuan.
30
3375
7 the part exceeding 60,000 yuan to 80,000 yuan.
More than 45375 yuan to 58375 yuan.
35
6375
8 the part exceeding 80,000 yuan to100,000 yuan.
More than 58375 yuan to 70375 yuan.
40
10375
9 the part exceeding 100000 yuan.
The part exceeding 70375 yuan
45
15375
(Note: 1. The scales including tax and excluding tax listed in the table are all income after deducting relevant expenses according to the provisions of the tax law. 2. The tax-inclusive scope applies to the income from wages and salaries paid by taxpayers; The tax exemption grade is applicable to wages and salary income paid by others (units). )
2, personal income tax rate table 2
(Applicable to the income from production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions. )
( 1)
series
Monthly taxable income
Tax rate%
Quick deduction
1 no more than 5000 yuan
five
2 the part exceeding 5000 yuan to 10000 yuan
10
250
3. 10000 yuan to 30000 yuan.
20
1250
The part exceeding 30,000 yuan to 50,000 yuan
30
4250
5 the part exceeding 50,000 yuan
35
6750
(Note: The monthly taxable income mentioned in this table refers to the balance of the total income in each tax year after deducting costs, expenses and losses in accordance with the provisions of Article 6 of the Tax Law. )
(2)
series
Tax grade
Tax exemption grade
Tax rate (%)
Quick deduction
1 no more than 5000 yuan
No more than 4750 yuan
five
2 the part exceeding 5000 yuan to 10000 yuan
More than 4750 yuan to 9250 yuan.
10
250
3. 10000 yuan to 30000 yuan.
More than 9250 yuan to 25250 yuan.
20
1250
The part exceeding 30,000 yuan to 50,000 yuan
Part exceeding 25,250 yuan to 39,250 yuan
30
4250
5 the part exceeding 50,000 yuan
The part exceeding 39,250 yuan
35
6750
(Note: 1. The tax-included and tax-excluded scales listed in the table are all income after deducting related expenses (costs and losses) according to the tax law. 2. Taxes are applicable to the income from production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of taxpayers; The tax-free grade is applicable to the income from contracted operation and lease operation that others (units) pay taxes. )
3, personal income tax rate table 3
(Applicable to income from labor remuneration collected at a premium. )
( 1)
series
Monthly taxable income
Tax rate%
Quick deduction
1 no more than 20,000 yuan
20
2 the part exceeding 20,000 yuan to 50,000 yuan
30
2000
Part of more than 50 thousand yuan
40
7000
(Note: The taxable income mentioned in this table refers to the income of less than 4,000 yuan each time according to the provisions of Article 6 of the Tax Law, excluding 800 yuan; If the income exceeds 4,000 yuan each time, the balance after deducting 20% expenses. This table is converted according to the provisions of the tax law and its implementing regulations on additional collection. )
(2)
series
Tax grade
Tax exemption grade
Tax rate (%)
Quick deduction
1 no more than 20,000 yuan
Not exceeding 16000 yuan
20
2 the part exceeding 20,000 yuan to 50,000 yuan
16000 yuan to 37000 yuan.
30
2000
Part of more than 50 thousand yuan
The part exceeding 37,000 yuan
40
7000
(Note: 1. The scales including tax and excluding tax in the table are all income after deducting relevant expenses according to the tax law. 2. The tax-inclusive ratio applies to the income from labor remuneration paid by taxpayers; The tax-free grade is applicable to the income from remuneration paid by others (units). )
(2) Proportional tax rate
Income from labor remuneration, royalties, interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income not included shall be subject to the proportional tax rate of 20%.
According to the tax law, the royalty income is reduced by 30% according to the taxable amount, so the actual tax rate is equivalent to 14%.
(3) Calculation formula
1, salary income
Taxable amount = taxable income × applicable tax rate-quick deduction = (monthly income-expense deduction standard) × applicable tax rate-quick deduction
(The applicable tax rate refers to the tax rate corresponding to the tax-included scale)
The formula for the unit or individual to bear the tax payable is:
Taxable amount = (income excluding tax-expense deduction standard-quick deduction) ÷( 1- tax rate) × applicable tax rate-quick deduction.
(The tax rate refers to the tax rate corresponding to the tax-free interval, and the applicable tax rate refers to the tax rate corresponding to the tax-included interval)
2. Income from production and operation of individual industrial and commercial households
Taxable amount = taxable income × applicable tax rate-quick deduction = (total annual income-cost loss) × applicable tax rate-quick deduction.
3. Income from contracted operation and lease operation of enterprises and institutions
Taxable amount = taxable income × applicable tax rate-quick deduction = (total income in tax year-necessary expenses) × applicable tax rate-quick deduction.
(The applicable tax rate refers to the tax rate corresponding to the tax-included scale)
The formula for the unit to bear taxable tax is:
Taxable amount = (income excluding tax-necessary expenses-quick deduction) ÷( 1- tax rate) × applicable tax rate-quick deduction.
4. Income from remuneration for labor services
(1) Earn less than 4,000 yuan each time.
Taxable amount = taxable income× applicable tax rate = (amount of income per time -800 )× 20%.
The formula for the unit to bear taxable tax is (that is, the income excluding tax is less than 3,360 yuan)
Taxable amount = (income excluding tax -800)÷( 1- applicable tax rate) × (applicable tax rate)
(2) Each income exceeds 4,000 yuan.
Taxable amount = taxable income × applicable tax rate-quick deduction = each income × (1-20%) × applicable tax rate.
The payment formula of the tax payable by the delivery unit or each party is: (that is, the income excluding tax is more than 3,360 yuan)
Taxable amount = (income excluding tax-quick deduction) ×( 1-20%)↓[ 1- tax rate × (1-20%) ]× applicable tax rate-quick deduction.
(The tax rate refers to the tax rate corresponding to the tax-free interval, and the applicable tax rate refers to the tax rate corresponding to the tax-included interval)
5. royalty income
(1) Earn less than 4,000 yuan each time.
Taxable amount = taxable income× applicable tax rate× (1-30%) = (every income -800 yuan )× 20 %× (1-30%).
(2) Each income exceeds 4,000 yuan.
Taxable amount = taxable income× applicable tax rate× (1-30%) = (every income× (1-20% )× 20 %× (1-30%).
The calculation method of tax unit burden is the same as 4
6. Income from royalties (same as 4, omitted)
7. Interest, dividends and bonus income
Taxable amount = taxable income × applicable tax rate = various incomes ×20%
The formula for the unit or individual to bear the tax payable is: (that is, income excluding tax)
Taxable amount = income excluding tax ÷( 1- applicable tax rate) × applicable tax rate
8. Income from property lease (same as 4, omitted)
9. Income from property transfer
Taxable amount = taxable income × applicable tax rate = (total income-original value of property-reasonable expenses) ×20%
10, unexpected income and other income (same as 7, omitted)