The scope of personal income mentioned in Article 2 of the Tax Law:

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.

(two) the income from the production and operation of individual industrial and commercial households refers to:

1. Income from production and operation of individual industrial and commercial households in industry, handicraft industry, construction industry, transportation industry, commerce, catering industry, service industry, repair industry and other industries;

2. Income obtained by individuals who have obtained licenses and engaged in paid service activities such as running schools, medical care and consulting with the approval of relevant government departments;

3 other individuals engaged in individual industrial and commercial production and operation income;

4. Taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.

(3) Income from contracted operation and leased operation of enterprises and institutions refers to income obtained by individuals from contracted operation, leased operation, subcontracting and subletting, including income in the nature of wages and salaries obtained by individuals on a monthly or hourly basis.

(4) Income from remuneration for labor services refers to income obtained by individuals from activities such as design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consultation, lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

(5) Income from royalties refers to income obtained by individuals from publishing their works in books, newspapers and periodicals.

(6) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.

(7) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights.

(8) Income from property leasing refers to income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property.

(9) Income from property transfer refers to income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles, boats and other property.

(10) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income. If it is difficult to define taxable income items for income obtained by individuals, it shall be determined by the competent tax authorities.