1. There are the following categories of personal income tax items:
1. Income from wages and salaries
Income from wages and salaries refers to the income earned by an individual due to his or her employment Wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to office or employment. Income obtained by an individual, as long as it is related to employment or employment, regardless of the source of capital expenditure of the unit or payment in the form of cash, kind, securities, etc., is the subject of taxation on wages and salary income items;
2. Income from labor remuneration
Income from labor remuneration refers to the income earned by individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, Income from translation, review, calligraphy and painting, engraving, film and television, audio recording, video recording, performances, performances, advertising, exhibitions, technical services, introduction services, economic services, agency services and other services;
3. Income from royalties
Income from royalties refers to the income an individual receives from the publication or publication of his works in the form of books or newspapers. The "works" mentioned here refer to works including Chinese and foreign texts, pictures, music scores, etc. that can be published and published in the form of books, newspapers and periodicals; "personal works" include my own writings, translated works, etc. When an individual obtains remuneration for a posthumous work, he should be taxed according to the income items of the remuneration;
4. Income from royalties
Income from royalties refers to the personal provision of patents, copyrights, Income from the use of trademark rights, non-patented technologies and other franchises. Income from providing the right to use a copyright does not include income from royalties. The income obtained by the author from the public auction (bidding) of the original or copy of the manuscript of his written work should be taxed as a royalty income item;
5. Business income
Including individual Income from production and operations of industrial and commercial households and income from contracting and leasing operations of enterprises and institutions;
6. Interest, dividends, and bonus income
Interest, dividends, and bonus income are Refers to the interest, dividends, and bonus income obtained by individuals from owning debts and equity.
1) Interest refers to personal deposit interest (the state announced that the interest tax will be abolished from the next day on October 8, 2008), loan interest and interest on the purchase of various bonds;
2) Dividends, also known as dividends, refer to the investment benefits that stock holders regularly obtain from joint-stock companies based on their stocks according to the articles of association of joint-stock companies;
3) Dividends, also known as company (enterprise) dividends, It refers to the portion of profits that a joint-stock company or enterprise distributes in excess of dividends based on the profits that should be distributed on a per-share basis. When a joint-stock enterprise pays dividends to individual shareholders in the form of stocks, dividends are distributed as bonus shares, and tax should be calculated based on the face value of the stocks distributed;
7. Income from property leasing
Income from property leasing , refers to the income obtained by individuals from leasing buildings, land use rights, machinery, equipment, vehicles, and other properties. Property includes movable and immovable property;
8. Income from property transfer
Income from property transfer refers to the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships by individuals. and other income obtained from transferring self-owned property to others or entities, including income obtained from the transfer of real estate and movable property. There is no tax for the time being on personal income from stock trading;
9. Incidental income
Incidental income refers to income obtained by individuals that is non-recurring and belongs to various opportunistic incomes , including winning, winning, lottery and other incidental income (including bonuses, physical objects and securities);
Individuals who purchase social welfare prize-winning donation tickets and China sports lottery, the income from a single winning is not If the amount exceeds 10,000 yuan, personal income tax is exempted. If the amount exceeds 10,000 yuan, the full amount shall be calculated as incidental income items (the tax rate as of April 21, 2011 is 20).
2. The differences between tax items are as follows:
1. The content and sources of tax collection are different;
2. The tax rates are different for tax items.
1) The highest level of income from wages and salaries, income from remuneration for labor services, income from royalties, and income from royalties is 45, and the lowest level is 3;
2) The lowest level of business income The first level is 5, and the highest level is 35;
3) Individual income from interest, dividends, bonuses, income from property leasing, income from property transfer, incidental income and other income are levied on a per-time basis. A tax rate of 20%.
Extended information:
Personal income tax reduction and exemption projects
According to the "Personal Income Tax Law of the People's Republic of China" and the "Personal Income Tax Law of the People's Republic of China" According to the provisions of the Implementation Regulations of the Individual Income Tax Law and related documents and regulations, the tax reduction and exemption policies for individual income tax mainly include:
(1) Provincial people's governments, ministries and commissions of the State Council, units of the Chinese People's Liberation Army and above, and foreign countries Prizes awarded by organizations and international organizations in science, education, technology, culture, health, sports, environmental protection, etc. are exempt from personal income tax.
(2) A volunteer foundation or similar organization with an institution and charter approved by the people's government at or above the township or town level (including townships and towns) or approved by the competent department of the people's government at or above the county level (including county level), Bonuses or prizes awarded to those who act bravely for justice shall be exempted from personal income tax upon approval by the competent tax authorities.
(3) Interest on bonds issued by the Ministry of Finance and financial bonds issued with the approval of the State Council held by individuals is exempt from personal income tax.
(4) Article 5 of the State Council's "Implementation Measures for the Collection of Personal Income Tax on Savings Deposit Interest" stipulates: "Income from education savings interest obtained by individuals and other special savings deposits or special savings determined by the financial department shall be taxed." Interest income from fund deposits is exempt from personal income tax. ”
Caishuizi (1999) No. 267 further stipulates that housing provident fund, medical insurance, etc. shall be paid in accordance with the proportions prescribed by the national or provincial local governments. Interest income derived from basic pension insurance and unemployment insurance funds deposited in personal bank accounts are exempt from personal income tax.
Guoshuifa (1999) No. 180 also further stipulates that for deposits that open a special education deposit account at the Industrial and Commercial Bank of China and enjoy preferential interest rates, the interest earned will be exempt from personal income tax.
(5) Special government allowances issued in accordance with the provisions of the State Council (referring to a specific subsidy issued by the state to those who have made outstanding contributions to the development of various social undertakings, and do not generally refer to those approved and issued by the State Council) Other subsidies and allowances) and subsidies and allowances stipulated by the State Council as tax-free (currently limited to academician allowances and senior academician allowances of the Chinese Academy of Sciences and Academy of Engineering) are exempt from personal income tax.
(6) Welfare fees, that is, due to certain specific events or reasons that cause certain difficulties in the normal life of employees or their families, enterprises, institutions, state agencies, and social groups shall pay according to relevant national regulations. Welfare fees withdrawn or temporary living difficulties subsidies paid to employees from labor union funds are exempt from personal income tax. The following income does not fall within the scope of tax-free welfare fees and should be incorporated into wages and salaries for calculation of personal income tax:
① Payment to individuals from welfare fees and trade union funds that exceed the proportion or base prescribed by the state Various subsidies and subsidies;
② Subsidies and allowances paid to employees of the unit from welfare fees and labor union funds for everyone;
③ The unit purchases cars, Expenditures such as housing, computers, etc. that are not in the nature of temporary living difficulties subsidies.
(7) Pensions and relief funds (referring to the living hardship subsidies paid to individuals by the civil affairs department) are exempt from personal income tax.
(8) Insurance compensation paid by insurance companies is exempt from personal income tax.
(9) Military personnel’s transfer fees and demobilization fees are exempt from personal income tax.
(10) Settlement allowance and severance allowance paid to cadres and employees in accordance with unified national regulations (referring to individuals who meet the retirement conditions stipulated in the "Interim Measures of the State Council on Retirement and Retirement of Workers" and are stipulated in this measure) Standard severance pay), retirement pay, retirement pay, and retirement living allowance are exempt from personal income tax.
(11) Income that is stipulated as tax-free in international conventions and agreements signed by our government is exempt from personal income tax.
(12) Housing provident funds, unemployment insurance premiums, medical insurance premiums, and basic pension insurance premiums that enterprises and individuals withdraw and actually pay to designated financial institutions in accordance with the proportions stipulated by the state or local government are not included in the personal calculation Wage and salary income for the current period are exempt from personal income tax.
For housing provident fund, unemployment insurance premiums, medical insurance premiums, and basic pension insurance premiums that exceed the proportion stipulated by the national or local government, the excess portion shall be incorporated into the individual's current wages and salary income and calculated. levy personal income tax. Individuals are exempt from personal income tax when they receive housing provident funds, unemployment insurance premiums, medical insurance premiums, and basic pension insurance benefits originally withdrawn.
(13) According to the provisions of Guoshuifa (1999) No. 43, laid-off employees engaged in community resident services shall receive tax registration certificates from their business income and labor remuneration income if they are engaged in self-employment. Those who engage in independent labor services will be exempted from personal income tax for 3 years from the date when they hold a laid-off certificate and register it with the local competent tax authority;
However, after the expiration of the tax exemption period in the first year, the person in charge of the county or above will be exempted from personal income tax. The tax authorities will review the entities and scope of tax exemptions year by year in accordance with regulations. Those who meet the conditions can continue to be exempted from tax for 1 to 2 years.
(14) According to the provisions of Guo Shui Han Fa (1997) No. 087, the income from young crop compensation paid by the land acquisition unit to the land contractor during the land acquisition process is temporarily exempt from personal income tax.
(15) According to the provisions of the State Compensation Law, if state agencies and their staff illegally exercise their powers, infringe upon the legitimate rights and interests of citizens, and cause damage, the compensation obtained by the victim in accordance with the law will not be taxed.
(16) According to the provisions of Guoshuifa (1994) No. 089, the following subsidies and legal subsidies that are not wages or salaries, or income that is not part of the taxpayer’s own wages or salary income items, are not taxable :?
① One-child subsidy; ② Subsidies, allowance differences and non-staple food subsidies for family members that are not included in the total basic salary of the civil servant salary system; ③ Child care subsidies; ④ Travel allowances and missed meal subsidies.
(17) According to the provisions of Cai Shui Zi (1998) No. 061, the income obtained by individuals from the transfer of stocks of listed companies is temporarily exempt from personal income tax.
(18) According to the provisions of Guoshuifa (1994) No. 127 and Caishuizi (1998) No. 012, when individuals purchase social welfare prize-winning donation tickets and sports lottery tickets, the income from a single winning shall not exceed 10,000. Those exceeding RMB 10,000 are temporarily exempt from personal income tax, and those exceeding RMB 10,000 shall be levied personal income tax according to regulations.
(19) According to the provisions of (94) Cai Shui Zi Document No. 020, the following income is temporarily exempt from personal income tax: ① Rewards received by individuals for reporting or assisting in the investigation of various illegal and criminal activities; ② Individual handling Procedures for withholding and repaying taxes, and withholding fees obtained in accordance with regulations; ③ Income obtained from the transfer of a house that has been used by an individual for more than 5 years and is the only family home; ?
④ Retired, Retirement age, but for senior experts whose retirement age is appropriately extended due to work needs (referring to experts and scholars who enjoy special government allowances issued by the state), their wages and salary income during the extended retirement period shall be deemed to be retirement wages and retirement benefits. Salaries are exempt from personal income tax.
Baidu Encyclopedia-Personal Income Tax