What are the current items of individual income tax in China?

Eleven. The objects and tax items of individual income tax.

1. Income from wages and salaries.

1.Income from wages and salaries refers to the wages, salaries, bonuses, year-end salary increases, labor bonuses, allowances, subsidies and other income related to the position or employment obtained by an individual as a result of his or her position or employment.

2.Items that are not income from wages and salaries include: (1) one-child allowance;(2) Implement the civil servant salary system to implement the total basic salary of the subsidy, the difference in allowances and the non-staple food subsidy for family members;(3) Childcare subsidy;(4) Travel allowance and meal allowance.

3.Income of internally retired personnel:

1) The one-time income obtained from the original unit after going through the internal retirement procedures shall be averaged according to the month between the internal retirement procedures and the statutory retirement age, and the deduction standard of the current month's expenses shall be deducted from the income from the "wages and salaries" of the month of receipt, and the applicable tax rate shall be determined based on the balance, and then the wages and salaries of the current month plus the one-time income obtained, minus the expense deduction standard, and the individual income tax shall be levied at the applicable tax rate.

2) The "income from wages and salaries" obtained by an individual from re-employment between the internal retirement procedures and the statutory retirement age shall be subject to individual income tax in conjunction with the "income from wages and salaries" obtained from the original employer in the same month.

4.The income obtained by retirees from re-employment shall be subject to individual income tax according to the taxable item of "income from wages and salaries" after deducting the deduction standard for expenses stipulated in the tax law.

5.The labor dividends obtained by the employees of the company for the purchase of state-owned equity of the enterprise shall be subject to individual income tax according to the item of "income from wages and salaries" (distinguishing the difference between labor dividends and share dividends).

6.Employees are exempted from travel and travel expenses: they are taxed according to the item of "income from wages and salaries";Non-employees are exempted from travel expenses and travel expenses: they are taxed according to the item of "income from remuneration for labor services".

2. The business income of individual industrial and commercial households.

No ownership of taxis: taxed on the basis of "income from wages and salaries";Ownership of taxis: tax is levied on the item of "income from production and operation of individual industrial and commercial households".

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.