Is the individual income tax uniform across the country?

The tax law is made by the state and is uniform throughout the country. However, there will be differences in the implementation strength, policy understanding, collection and management measures and other aspects in different places, and this difference sometimes makes taxpayers feel that the tax law is different.

Yes, the personal income tax collection is uniform across the country.

Legal analysis: It is the same wisdom, all cities in China, regardless of geography and wealth, are uniformly applicable to the national unified individual income tax law. All parts of the country, such as Beijing, Shanghai, Nanjing and other cities, use a unified individual income tax threshold of 3,500 yuan, and the calculation method of individual income tax is the same, without any difference.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of the law or the pre-departure government regulations by making decisions on tax collection, levy, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Legal analysis: The individual income tax rate table for wages and salaries is uniform across the country.

Legal basis: "Individual Income Tax Law of the People's Republic of China" Article 1 An individual who has a domicile in China, or has no domicile and has resided in China for a total of 183 days in a tax year, is a resident individual. Resident individuals shall pay individual income tax on income derived from within and outside China in accordance with the provisions of this Law.

Individuals who do not have a domicile and do not reside in China, or who do not have a domicile and have resided in China for less than 183 days in a tax year, are non-resident individuals. Non-resident individuals shall pay individual income tax in accordance with the provisions of this Law on the income derived from the territory of China. The tax year begins on January 1 and ends on December 31 of the Gregorian calendar.

Legal analysis: Individual income tax is a local tax. Land tax is a tax levied by the local government.

It is a fixed budget revenue of the local government. The main types of local taxes are: Chengqing Municipal Maintenance and Construction Tax, Slaughter Tax, Real Estate Tax, Urban Land Use Tax, Cultivated Land Occupation Tax, Vehicle and Vessel Use Tax, Deed Tax, Livestock Transaction Tax, Market Transaction Tax, Banquet Tax, etc.

Legal basis: Article 2 of the Income Tax Law of the People's Republic of China on Individual Income Tax shall be subject to individual income tax:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Legal analysis: Individual income tax is a local tax. Land tax is a tax levied by the local government.

It is a fixed budget revenue of the local government. The main types of local taxes are: urban maintenance and construction tax, slaughter tax, real estate tax, urban land use tax, cultivated land occupation tax, vehicle and vessel use tax, deed and royal tax, livestock transaction tax, market transaction tax, banquet tax, etc.

Legal basis: "Individual Income Tax Law of the People's Republic of China" Article 2 The following personal income shall be subject to individual income tax

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Dear, I am glad to serve you and find out that the individual income tax is a blind tax in the People's Republic of China, and its tax law stipulates that the national unified tax rate and threshold are implemented. At present, the tax rate of individual income tax is divided into 7 grades, and the threshold is 5,000 yuan per month. Therefore, according to the law, the tax rate and threshold of individual income tax within the national model draft are the same, and will not vary depending on the region.

However, in practice, due to the differences in economic development levels and tax policies in different regions, taxpayers in different regions may face different tax problems and preferential tax policies. I hope you are satisfied with mine and I wish you a happy life.