2. The comprehensive income of individual income tax refers to the income from wages and salaries; Income from labor remuneration; Income from remuneration; Income from royalties.
3. Wage and salary income refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment.
4. Income from remuneration for labor services refers to personal engagement in design, decoration, installation, drawing, laboratory testing, 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 and technical services.
5. The term "income from royalties" 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.
6. Royalty income refers to the income obtained by individuals from providing patents, copyrights, trademarks, non-patented technologies and other franchise rights. 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.
7. Income from property transfer refers to income obtained by individuals from transferring securities, stock rights, buildings, land use rights, machinery and equipment, vehicles, boats and other self-owned property to others or units, including income from transferring real estate and movable property. No tax will be levied on the income obtained from individual stock trading for the time being.