Article 1: These detailed rules are formulated in accordance with Article 17 of the "Interim Regulations of the People's Republic of China on Personal Income Adjustment Tax" (hereinafter referred to as the Regulations). Article 2 The taxpayers mentioned in Article 2 of the Regulations refer to citizens who have Chinese nationality and household registration, reside in China, and obtain taxable income as stipulated in the Regulations. Article 3 The personal income mentioned in Article 2 of the Regulations refers to income from cash income, physical objects, and securities.
The discount income of the physical object should be converted according to the voucher price when the physical object is obtained or the retail price of the local state-owned store.
Income from negotiable securities should be converted according to the quoted price in the local financial market when the negotiable securities were obtained. Article 4 The scope of various incomes mentioned in Article 3 of the Regulations is as follows:
1. Wage and salary income refers to income from agencies, groups, troops, schools, enterprises, institutions, individual businesses Wages, salaries, bonuses, year-end salary increases, labor dividends and various allowances and subsidies received by households and other units and individuals.
2. Income obtained from contracting and subcontracting refers to personal income obtained from contracting, subcontracting, and leasing to state-owned, collective, and joint ventures and institutions. The pre-tax portion of the contracting and subcontracting income should be deducted after review by the tax department in accordance with the relevant provisions of the current financial system and then incorporated into comprehensive income to collect personal income adjustment tax. For individual contracting income without account book vouchers, the deduction standards shall be verified by the tax authorities of each province, autonomous region, and municipality directly under the Central Government.
3. Labor remuneration income refers to those engaged in design, installation, drawing, laboratory testing, medical treatment, law, accounting, lecturing, school running, news, broadcasting, calligraphy and painting, sculpture, film and television, audio and video recording, Income from drama, music, dance, acrobatics, folk arts, sports, exhibitions, consulting, technical services, introduction services, etc.
4. Property leasing income refers to the income from leasing houses, machines, facilities, vehicles and ships, and other movable and immovable properties.
5. Income derived from the transfer of patent rights, patent implementation licenses, and the provision and transfer of non-patented technologies refers to the fact that the patentee transfers its patent rights to others or licenses them to others within a certain time and scope. Personal income derived from the use of their patents and personal income derived from the non-patented technology owners providing and transferring the non-patented technology to others for a fee.
6. Income from manuscript submission and translation refers to the income from manuscript remuneration, review and translation.
7. Interest, dividends and bonus income refer to interest income from deposits, loans and various bonds as well as dividend and bonus income from investments.
8. Other income refers to income other than the above-mentioned income that is taxable as determined by the Ministry of Finance of the People's Republic of China and the Ministry of Finance. Article 5 The super progressive tax rate mentioned in Article 4 of the Regulations refers to dividing personal income into four levels according to different types of salary areas across the country (wage categories are uniformly stipulated by the state), and each level determines a tax base. , taking this base as one time, the portion that does not exceed three times the base will not be taxed. Starting from the portion that exceeds three times the base, different progressive tax rates will be adopted based on different excess multiples. Article 6 Calculation formula for super progressive tax rates: Personal income adjustment tax payable = Comprehensive income × Applicable tax rate – Quick calculation deductions (quick calculation deductions table is attached) Article 7 Calculation of the proportional tax rate in Paragraph 1 of Article 7 of the Regulations Formula: If each income is less than 4,000 yuan, the tax payable = (each income - 800 yuan) × 20%; if each income is more than 4,000 yuan, the tax payable = each income × (1-20%) ×20%.
The formula for calculating the proportional tax rate in Paragraph 2 of Article 7 of the Regulations: The tax payable for each income = the amount of each income × 20%. Article 8 The “each income” mentioned in paragraph 1 of Article 7 of the Regulations refers to the entire income of the taxpayer from completing one thing (service). Regardless of whether it is paid in advance or in installments, it shall be assessed as a lump sum. Article 9 The financial bonds issued by the state mentioned in paragraph 2 of Article 9 of the Regulations refer to financial bonds issued by the state or with special approval of the State Council.
The interest on deposits in credit cooperatives mentioned in paragraph 3 refers to the interest on deposits obtained by individuals in rural credit cooperatives or other cooperative financial organizations approved by the National Bank, which is no higher than that of the National Bank. The subsidies and allowances mentioned in paragraph 4 refer to non-staple food subsidies, price subsidies, living expenses subsidies in remote areas, nutrition subsidies, heating expenses and Island, underground, high temperature, outdoor, health care allowance.
Article 10 The "withholding at source by the paying unit" mentioned in Article 10 of the Regulations refers to the unit that pays for each taxable item listed in Article 3 of the Regulations. When paying to taxpayers the personal income that meets the tax standards stipulated in the Regulations, at the same time as the payment , taxes must be withheld as required.
The taxpayer's self-declaration of taxes mentioned in Article 10 of the Regulations refers to the taxpayer's receipt of income in items 1, 2, 3 and 4 of Paragraph 3 of the Regulations, regardless of whether the individual income is withheld or not. When paying taxes, the combined monthly comprehensive income exceeds the tax standards stipulated in the regulations
The taxpayer must declare and pay taxes on his own. The tax that has been withheld can be deducted from the tax payable by presenting the tax certificate. Article 11 When performing the withholding obligation, the withholding agent shall issue a withholding tax voucher to the taxpayer, and must submit to the local tax authority a copy of the monthly withholding voucher and a copy of the income voucher of the personnel of the paying external unit on a monthly basis. Links and summary tables, etc.