List the scope of individual income tax

1. Income from wages and salaries refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, 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. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or paid in cash, in-kind, valuable** and other forms, it is a wage and salary income item.

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. Income from royalties.

7. Income from interest, dividends and bonuses.

8. Income from property lease.

9. Income from property transfer.

10. Accidental gains.

11. Other income.

Individual income tax payable = taxable income Applicable tax rate - quick deduction Deduction standard 3,500 yuan per month (officially implemented from September 1, 2011) (applicable to income from wages and salaries) Individual income tax calculation level 7 standard Taxable income for the whole month Tax rate Quick deduction (yuan).

The tax payable for the whole month shall not exceed 1500 yuan 3% 0

The monthly tax payable exceeds 1,500 yuan to 4,500 yuan 10% 105 the monthly tax payable exceeds 4,500 yuan to 9,000 yuan 20% 555 the monthly tax payable exceeds 9,000 yuan to 35,000 yuan 25% 1005 the monthly tax payable exceeds 35,000 yuan to 55,000 yuan 30% 2755 the monthly tax payable exceeds 55,000 yuan to 80,000 yuan 35% 5505 the monthly tax payable exceeds 80,000 yuan 45% 13,505 taxable income =Monthly income after deducting three insurances and one housing fund - deduction standard.

The latest individual income tax, 2011 latest individual income tax policy interpretation.

Individual income tax is levied on a per-time basis: income from remuneration for labor services, income from author's remuneration, income from royalties, interest, dividends, bonus income, income from property leasing, incidental income, and other income. If the income from remuneration for labor services is a one-time income, the income shall be obtained once; If it is a continuous income of the same project, the income obtained within one month shall be regarded as one time.

The income from the production and operation of individual industrial and commercial households, the income from the contracted and leased operation of enterprises and institutions, the income from wages and salaries of specific industries, and the income obtained from outside China shall be taxed on an annual basis, and the tax payable on other income shall be calculated and levied on a monthly basis.

Law of the People's Republic of China on Personal Income Tax

Article 11. The term "welfare expenses" as mentioned in Item 4, Paragraph 1 of Article 4 of the Individual Income Tax Law refers to the living allowance paid to individuals from the welfare expenses or trade union funds retained by enterprises, public institutions, state organs and social organizations in accordance with relevant national regulations; The so-called relief fund refers to the subsidy paid by the people's ** civil affairs departments at all levels to individuals for living difficulties.

1.The income from royalties is based on the receipt of a single license to use a concession. The income obtained from the republication of the same work shall be regarded as the income of another author's remuneration for individual income tax.

If the income of the same work is obtained in newspapers and periodicals, all the income obtained after the completion of the work shall be combined into one time and the individual income tax shall be levied.

2.The income from property lease shall be regarded as one income obtained within one month. 3.Income from interest, dividends and bonuses shall be based on the income obtained at the time of payment of interest, dividends and bonuses.

4.Incidental income is based on each income.

5.Other income is calculated on the basis of each income.

Extended Information:1Introduction to Personal Income Tax Forms:

It is a table for calculating personal income tax. The personal income tax rate is the ratio between the amount of personal income tax and the amount of taxable income. The personal income tax rate is set by the corresponding laws and regulations of the state and is calculated based on the individual's income.

Paying individual income tax is the obligation of citizens whose income meets the payment standard. On August 31, 2018, the Fifth Session of the Standing Committee of the 13th National People's Congress passed the Decision on Amending the Individual Income Tax Law of the People's Republic of China, increasing the individual income tax exemption from 3,500 yuan to 5,000 yuan. It will be implemented on January 1, 2019.

2.Personal Income Tax Rate:

For comprehensive income, an excess progressive tax rate of 3% to 45% is applied (the tax rate table is attached); For business income, an excess progressive tax rate of 5% to 35% is applied (the tax rate table is attached); 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%.

3.Calculation method:

Taxable income = monthly income - 5,000 yuan (tax threshold) - special deduction (three insurances and one housing fund, etc.) - special additional deduction - other deductions determined according to law.

Individual income tax is levied on a per-time basis on the income from property leasing, interest, dividends, bonuses, incidental income, and income from remuneration for labor services, author's remuneration and royalties obtained by non-resident individuals.

What is the scope of taxation of individual income tax: (1) Income from wages and salaries. 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.

The labor dividends obtained by the employees of the company for the purchase of state-owned shares of the enterprise shall be subject to individual income tax according to the item of "income from wages and salaries". Taxi mountain model business unit to taxi drivers to take a single car contract or lease mode of operation, rental. 2. Income from production and operation of individual industrial and commercial households.

The income from the production and operation of sole proprietorship enterprises and partnership enterprises shall be subject to this tax item. Individual investors of sole proprietorship enterprises and partnership enterprises shall pay consumption expenditures unrelated to the production and operation of the enterprise and property expenses such as the purchase of automobiles and houses for themselves, family members and their related personnel with the funds of the enterprise, which shall be regarded as the profit distribution of the enterprise to the individual investor, and shall be incorporated into the production and operation income of the individual investor, and the individual income tax shall be levied according to the item of "production and operation income of individual industrial and commercial households". 3. Income from contracted and leased operations of enterprises and institutions.

4) Income from remuneration for labor services: refers to the income obtained by individuals independently engaged in various non-employment services (29 items in total). They are:

Design, decoration, installation, drawing, laboratory, testing, medical treatment, law, accounting, consulting, lecturing, journalism, broadcasting, translation, review, calligraphy and painting, engraving, film and television, audio and video recording, performance, performance, advertising, exhibition, technical services, introduction and service services, brokerage services, agency services, and other labor services. (5) Income from the remuneration of manuscript concealment and dismantling (refers to the income obtained from the publication and publication of personal works in the form of books and newspapers). 6. Income from royalties.

7. Income from interest, dividends and bonuses. Interest on treasury bonds and state-issued financial bonds is excluded. If an individual investor borrows money from its investment enterprise (except for sole proprietorship enterprises and partnership enterprises) during the tax year, and does not return it or use it for the production and operation of the enterprise after the end of the tax year, the unrepaid loan can be regarded as the dividend distribution of the enterprise to the individual investor, and the individual income tax shall be levied according to the item of "interest, dividend and bonus income".

8) Income from property leases: pay attention to the policy of individual self-owned housing. 9. Income from property transfer.

At present, ** transfer income is not subject to individual income tax for the time being. Transfer of shares in quantitative assets. Individual** own housing.

Enterprises and institutions will sell their self-built houses to employees at a lower than the purchase or construction cost** to know the individual income tax provisions. Individual income tax shall continue to be exempted from individual income tax for the income obtained from the transfer of the property for self-use for more than 5 years and which is the sole living house of the family. (10) Accidental.

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The scope of individual income tax collection mainly includes:

1. Income from wages and salaries;

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

3. Income from contracted or leased operations of enterprises and institutions;

4. Income from remuneration for labor services;

5. Income from author's remuneration;

6. Income from royalties;

7. Income from interest, dividends and bonuses;

8. Income from property lease;

9. Income from the transfer of property;

10. Incidental gains;

Ten. 1. Other income taxed by the financial department.

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. Some subsidies and allowances that are not in the nature of wages and salaries or income that do not belong to the income items of the taxpayer's own wages and salaries shall not be burned and taxed.

Legal basis] Individual Income Tax Law of the People's Republic of China

Article 6 Calculation of Taxable Income:

1) The comprehensive income of individual residents shall be the taxable income after deducting 60,000 yuan of expenses and special deductions, special additional deductions and other deductions determined in accordance with the law in each tax year.

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income.

3) Business income shall be the balance of the total income of each tax year after deducting costs, expenses and losses, and the amount of taxable income shall be recovered.

4) Where the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

5) Income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

6) Interest, dividends, bonuses and incidental income shall be taxable with the amount of each income.

Income from remuneration for labor services, author's remuneration and royalties shall be the balance of the income after deducting 20% of the expenses. The amount of income derived from author's remuneration is reduced by 70%.

Individuals who donate their income to public welfare charitable undertakings such as education, poverty alleviation, and poverty relief may deduct from their taxable income if the donation amount does not exceed 30% of the taxable income declared by the taxpayer; Where it is stipulated that donations to public welfare and charitable undertakings shall be deducted in full before tax, such provisions shall prevail.

The special deductions provided for in Item 1 of the first paragraph of this Article include social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions, including expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly, shall be determined by the National People's Congress and reported to the Standing Committee of the National People's Congress for the record.

Individual income tax object: the object of taxation is also called the object of taxation, which is the object of taxation stipulated in the tax law, and the object of taxation is called the object of taxation. It is also the object of taxation, which refers to the subject matter of taxation of each tax.

It is the primary element of the tax system or the degree of beating, and is the main symbol that distinguishes one tax from another, reflecting the basic scope and boundaries of different taxes. The content of other elements is generally determined on the basis of the object of taxation.