The last tax year refers to the Gregorian calendar 1 month 1 day to1February 3 1 day. Article 3 Individuals who have lived in People's Republic of China (PRC) for one year but less than five years shall pay individual income tax only on the part of their income obtained from outside China and remitted back to China; Individuals who have lived for more than five years shall pay taxes on all their income obtained from outside China from the sixth year. Article 4 The scope of income mentioned in Article 2 of the Tax Law is as follows:
1. Income from wages and salaries refers to income from wages, salaries, bonuses, year-end salary increase, etc. Individuals working in government agencies, organizations, schools, enterprises and institutions.
The bonus mentioned in the preceding paragraph does not include the bonus for scientific and cultural achievements.
2. Income from remuneration for labor services refers to income obtained by individuals from services such as design, installation, drawing, medical treatment, law, accounting and consulting.
Questions, lectures, news, broadcasting, submission, translation, painting and calligraphy, sculpture, movies, drama, music, dance,
Income from acrobatics, quyi, sports, technical services and other services.
Income from royalties refers to the income from the provision or transfer of patents, copyrights and proprietary technology use rights. Income from interest, dividends and bonuses refers to interest on deposits, loans and various bonds, as well as dividends and bonuses from investments.
Five, the income from the lease of property refers to the rental of houses, machinery and equipment, motor vehicles and other property income.
Six, other income, refers to the above income, People's Republic of China (PRC) and the Ministry of Finance to determine the tax income. Article 5 The following income derived from China, regardless of whether the place of payment is in China, shall be taxed in accordance with the provisions of the tax law:
I. Income from personal work and provision of labor services in China. However, for individuals who have lived in China for no more than 90 consecutive days, their remuneration from employers outside China shall be exempted from income tax.
Dividends and bonuses received by individuals from China. However, dividends and bonuses obtained from Chinese-foreign joint ventures and urban-rural cooperative organizations are exempt from tax.
Three. Remuneration received by the people of China and government agencies at all levels in China for sending personnel abroad.
4. Royalty, interest, rent of leased property in China and other income determined by the Ministry of Finance of People's Republic of China (PRC) and People's Republic of China (PRC). Article 6 Taxpayers of all taxable income as stipulated in Article 2 of the Tax Law shall calculate and pay taxes separately. Article 7 Taxable income obtained by taxpayers, if there are physical objects or securities, shall be converted according to the market price at the time of acquisition. Article 8 The term "bonus for scientific, technological and cultural achievements" as mentioned in Item 1 of Article 4 of the Tax Law refers to the bonus given by the government of China or Chinese and foreign scientific, technological and cultural organizations to individuals who have made achievements in the field of science, technology and culture. Article 9 The interest on savings deposits of national banks and credit cooperatives in China mentioned in the second paragraph of Article 4 of the Tax Law includes the interest on savings deposits in RMB and foreign currencies, as well as the interest on savings deposits entrusted by national banks to other banks.
Individuals investing in construction (investment) companies in various parts of China are not divided into dividends, and the dividends are not higher than the interest on savings deposits of national banks and credit cooperatives, and they are also tax-free. Article 10 The salary income of diplomats of embassies and consulates of various countries mentioned in Item 7 of Article 4 of the Tax Law refers to the salary income of diplomats of embassies and consulates in China and other personnel who enjoy the treatment of diplomats.
The salary income of other personnel of embassies and consulates in China of various countries shall be exempted from tax only if the country gives the same treatment to other personnel of China's embassies and consulates in that country. Article 11 Individuals who do not live in China shall pay taxes in full on the income from labor remuneration, royalties and property lease obtained from China. Article 12 Income from remuneration for labor services, royalties and property leasing mentioned in Article 5 of the Tax Law refers to one-time income or income obtained by completing a service, which is obtained at one time; If the income belonging to the same project can not be obtained by stages, the income obtained continuously within one month can be merged into one. Article 13 If two or more individuals have the same income and expenses need to be deducted according to the provisions of the tax law, expenses may be deducted from each individual's income. Article 14 Withholding agents must withhold taxes in accordance with the provisions of the tax law, pay them to the treasury on time, and keep special records for future reference.
The payment of various taxable funds mentioned in the preceding paragraph includes cash payment, remittance payment, transfer payment and the amount converted when paying in securities or in kind. Article 15 Withholding agents and taxpayers who declare themselves shall submit tax returns within the time limit prescribed by the tax law. If it cannot be submitted within the prescribed time limit due to special reasons, an application shall be filed within the time limit for submission, which may be appropriately extended with the approval of the local tax authorities.
The last day of the tax declaration period may be extended in case of legal holidays.