At present, how many items are taxed in China s individual income tax?

Legal analysis: The taxable items of individual income tax include the following 11 items:

1) Income from wages and salaries;

2) Income from production and operation of individual industrial and commercial households;

3) Income from contracted and leased operations of enterprises and institutions;

4) Income from remuneration for labor services;

5) Income from author's remuneration;

6) Royalty income;

7) Income from interest, dividends and bonuses;

8) Income from property lease;

9) Income from the transfer of property;

10) Incidental gains;

11) Other income determined to be taxed by the financial department.

Legal basis: Article 3 of the Individual Income Tax Law of the People's Republic of China on the People's Republic of China and Fuhua The tax rate of individual income tax:

1) For comprehensive income, a progressive tax rate of 3% to 45% of the amount of the over-bend is applicable (the tax rate table is attached);

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached);

3) Income from interest, dividends, bonuses, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20 per cent.

Personal income tax includes the following 11 items:

1) Income from wages and salaries;

2) Income from production and operation of individual industrial and commercial households;

3) Income from contracted and leased operations of enterprises and institutions;

4. Income from empty remuneration for labor services;

5) Income from author's remuneration;

6) Royalty income;

7) Income from interest, dividends and bonuses;

8) Income from property lease;

9) Income from the transfer of property;

10) Incidental gains;

11. Other income.

Individual income tax payment standard:

Based on the annual taxable income (comprehensive income of individual residents, the balance of each tax year income after deducting expenses of 60,000 yuan and other deductions determined by law for special deductions and special additional deductions):

level: no more than 10,000 yuan, 3%;

Grade: 10% for the part exceeding 10,000 yuan to 10,000 yuan;

Grade: 20% for the part exceeding 10,000 yuan to 300,000 yuan;

Grade: more than 300,000 yuan to 420,000 yuan, 25%;

Grade: 30% for the part exceeding 420,000 yuan to 660,000 yuan;

Grade: 35% for the part exceeding 660,000 yuan to 960,000 yuan;

Grade: 45% for the part exceeding 960,000 yuan.

Legal basisArticle 3 of the Individual Income Tax Law of the People's Republic of China on Individual Income Tax is the only rate of individual income tax

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached);

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached);

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.