need.

According to the "Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China": Article 6 The scope of various personal incomes stipulated in the Individual Income Tax Law: (1) Wage and salary income refers to the wages received by individuals for holding office or being employed.

, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to office or employment.

(2) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, calligraphy and painting, sculpture, film and television

, sound recordings, video recordings, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.

(3) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.

(4) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; income obtained from providing the right to use copyrights does not include income from royalties.

(5) Business income refers to: 1. The income obtained by individual industrial and commercial households from production and business activities. Investors in sole proprietorships and individual partners of partnerships come from the production and operation of sole proprietorships and partnerships registered in the country.

Income; 2. Income obtained by individuals from running schools, medical treatment, consulting and other paid service activities in accordance with the law; 3. Income obtained by individuals from contracting operations, leasing operations, subcontracting and subletting of enterprises and institutions; 4. Income obtained by individuals from engaging in other production

, income from business activities.

(6) Interest, dividends, and bonus income refer to the interest, dividend, and bonus income obtained from individuals owning debts, equity, etc.

(7) Income from property leasing refers to the income obtained by individuals from leasing real estate, machinery and equipment, vehicles and ships, and other properties.

(8) Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, property shares in partnerships, real estate, machinery and equipment, vehicles and ships, and other properties.

(9) Incidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income.

If it is difficult to define taxable income items for personal income, it shall be determined by the taxation department of the State Council.

Extended information: According to the "Personal Income Tax Law of the People's Republic of China": Article 5: Personal income tax may be reduced under any of the following circumstances. The specific range and period shall be stipulated by the people's government of the province, autonomous region, or municipality directly under the Central Government, and shall be reported to the People's Government of the People's Republic of China.

The Standing Committee of the People's Congress at the same level shall register: (1) Income of disabled, orphaned and elderly persons and their families; (2) Income of heavy losses due to natural disasters.

The State Council may stipulate other tax reduction situations and report them to the Standing Committee of the National People's Congress for the record.

Article 6 Calculation of taxable income: (1) The comprehensive income of a resident individual shall be the balance after deducting RMB 60,000 in expenses, special deductions, special additional deductions and other deductions determined in accordance with the law from the income in each tax year.

is taxable income.

(2) For wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting RMB 5,000 in expenses from the monthly income; income from remuneration for services, author’s remuneration, and royalties shall be calculated based on the amount of each income

is taxable income.

(3) For operating income, the taxable income shall be the balance after deducting costs, expenses and losses from the total income in each tax year.

(4) For income from property leasing, if the income does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

(5) For income from property transfer, the taxable income shall be the balance of the income from the transfer of property minus the original value of the property and reasonable expenses.

(6) For interest, dividends, bonus income and incidental income, the amount of each income shall be the taxable income.

Income from labor remuneration, author remuneration, and royalties shall be the balance after deducting 20% ??of the expenses.

The amount of income from royalties is calculated at a reduced rate of 70%.

When individuals donate their income to public welfare undertakings such as education, poverty alleviation, and relief for those in need, the portion of the donation that does not exceed 30% of the taxable income declared by the taxpayer can be deducted from the taxable income; the State Council stipulates

If donations to public welfare charities are fully deductible before tax, such provisions shall apply.

The special deductions specified in Item 1 of Paragraph 1 of this Article include social insurance premiums such as basic pension insurance, basic medical insurance, unemployment insurance and housing provident funds paid by individual residents in accordance with the scope and standards prescribed by the state.