Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management. Individuals who have a domicile in China or have no domicile but have lived in China for more than one year, individuals who have obtained income from China and abroad, and individuals who have no domicile and no domicile in China but have lived in China for less than one year are all taxpayers of individual income tax. 20 1 1 was implemented on September 1, and the tax exemption in China mainland was adjusted to 3,500 yuan. On July 22nd, 20 12, the central government made technical preparations for the reform of "individual income tax is levied by family".
1, statutory tax exemption items:
According to the current individual income tax law, individuals are exempt from individual income tax if they obtain the following income: bonuses in science, education, technology, culture, health, sports, environmental protection, etc. awarded by provincial governments, the State Council ministries and commissions, units above the corps level of the China People's Liberation Army, and foreign and international organizations; Interest on treasury bonds and financial bonds issued by the state. That is, the interest income obtained by individuals holding bonds issued by the Ministry of Finance of People's Republic of China (PRC) and the interest income obtained by financial bonds issued with the approval of the State Council; Subsidies and allowances issued in accordance with the unified provisions of the state, that is, government special allowances, academician allowances and senior academician allowances issued in accordance with the provisions of the State Council, and other subsidies and allowances exempted from personal income tax in the State Council; Welfare funds, pensions, relief funds. Welfare funds refer to the living allowance paid to individuals from the welfare funds retained by enterprises, institutions, state organs and social organizations or trade union funds in accordance with relevant state regulations; Relief fund refers to the subsidy paid by the civil affairs department of the state to individuals for living difficulties; Insurance compensation; Military transfer fee and demobilization fee; In accordance with the unified provisions of the state, give cadres and workers resettlement fees, retirement fees, retirement wages, retirement wages and retirement living subsidies; Income from diplomatic representatives, consular officials and other personnel of embassies and consulates in China who are exempt from tax according to the relevant laws of China; Income exempted from taxes as stipulated in international conventions and agreements signed by the Government of China; Income exempted from tax with the approval of the financial department of the State Council. It is a general project, mainly based on some possible circumstances that really need tax exemption. Such as one-child subsidies and child care subsidies; Bonuses obtained by individuals for reporting and investigating various illegal and criminal acts; Personal handling fees for withholding and paying taxes according to regulations; Income from personal transfer of the house that has been used for more than 5 years and is the only living room for the family; For senior experts who have reached retirement age, but are appropriately extended due to work needs, their wages and salary income during the extended retirement period shall be regarded as retirement wages and exempted from personal income tax.
2. Statutory reduction items:
According to the regulations for the implementation of the Individual Income Tax Law, a taxpayer may, upon approval, reduce the individual income tax, and the scope and duration of the reduction shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government: the income of the disabled, the lonely and the elderly and the martyrs; Causing heavy losses due to serious natural disasters; Other tax reductions approved by the financial department of the State Council.
3. Other relevant policies.
In the process of implementing individual income tax in China, according to the needs of economic and political development in various periods, relevant preferential tax policies have been introduced. For example, individual income tax is temporarily exempted from the income from stock transfer in the domestic secondary securities market; Preferential policies shall be implemented for self-employed demobilized military cadres and their dependents and laid-off and reemployed personnel.
Legal basis:
Article 23 of the Regulations on the Resettlement of Retired Soldiers gives tax incentives to retired soldiers engaged in self-employed businesses, gives small secured loans to support them, and gives financial discounts to those engaged in low-profit projects in accordance with state regulations. Except for industries restricted by the state, administrative fees for management, registration and license shall be exempted within 3 years from the date of first registration with the administrative department for industry and commerce.
Article 4 of the Individual Income Tax Law of People's Republic of China (PRC) is exempt from individual income tax:
(1) Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, and foreign and international organizations;
(2) Interest on government bonds and financial bonds issued by the state;
(3) Subsidies and allowances issued in accordance with the unified provisions of the state;
(four) welfare funds, pensions and relief funds;
(5) Insurance compensation.
(6) Military transfer fees, demobilization fees and retirement fees;
(seven) in accordance with the unified provisions of the state to cadres and workers, retirement allowance, basic pension or retirement fee, retirement fee, retirement allowance;
(8) Income from diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws;
(9) Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China;
(10) Other tax-free income stipulated by the State Council.
The tax exemption provisions in Item 10 of the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record.
Article 122 A prosecution must meet the following conditions:
(1) The plaintiff is a citizen, legal person and other organization that has a direct interest in the case;
(2) Having a clear defendant;
(3) Having specific requests, facts and reasons;
(4) It falls within the scope of civil litigation accepted by the people's court and is under the jurisdiction of the sued people's court.