if you have personal income tax taxable income, you must declare personal income tax. Those who reach the personal income tax in levy standard must pay personal income tax. It is illegal not to pay.
personal income tax is the general name of legal norms that adjust the social relations between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.
taxpayers of individual income tax include both resident taxpayers and non-resident taxpayers. Resident taxpayers have the obligation to pay taxes completely, and must pay individual income tax on all their income from inside and outside China; Non-resident taxpayers pay individual income tax only on their income derived from China.
personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.
starting from September 1st, 211, the tax exemption amount of China mainland will be adjusted to 3,5 yuan.
content of taxation
income from wages and salaries
income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment. That is to say, the income obtained by individuals, as long as it is related to their positions and employment, regardless of their unit's capital expenditure channels or in the form of cash, physical objects, securities, etc., are all taxable objects of wages and salaries.
Income from production and operation of individual industrial and commercial households
Income from production and operation of individual industrial and commercial households includes four aspects:
(1) Income from production and operation of urban and rural individual industrial and commercial households that have been approved by the administrative department for industry and commerce and obtained a business license, engaged in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries.
(2) income obtained by individuals who have obtained business licenses with the approval of relevant government departments and engaged in school running, medical treatment, consulting and other paid service activities.
(3) The income obtained by other individuals from engaging in individual industrial and commercial production and operation means the income obtained by individuals from engaging in production and operation activities temporarily.
(4) taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
income from contracted operation and leased operation of enterprises and institutions
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 per-visit basis.
income from remuneration for services
income from remuneration for services refers to personal engagement in design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition and technical services.
income from remuneration for writing
income from remuneration for writing refers to the income obtained by individuals because their works are published in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for their posthumous works shall be taxed according to the items they receive from remuneration.
Income from royalties
Income from royalties refers to the income obtained by individuals from providing patents, copyrights, trademarks, non-patented technologies and other franchise rights. The income from providing the right to use copyright does not include the income from remuneration. The income obtained by the author from the public auction (bidding) of the original or photocopy of his own written works shall be taxed according to the royalties.
income from interest, dividends and bonuses
income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals who own creditor's rights and equity. Interest refers to personal deposit interest (the state announced that the interest tax will be abolished the next day on October 8, 28), payment interest and interest on various bonds. Dividends, also known as dividends, refer to the investment benefits that stock holders get from joint-stock companies on a regular basis according to the articles of association of joint-stock companies. Dividends, also known as company (enterprise) dividends, refer to the profits of joint-stock companies or enterprises that exceed dividends according to the profits to be distributed. Joint-stock enterprises should pay dividends and bonuses to individual shareholders in the form of shares, that is, distribute bonus shares, and tax should be based on the par value of the shares distributed.
Income from property leasing
Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery, equipment, vehicles, boats and other property. Property includes movable property and immovable property.
income from property transfer
income from property transfer refers to the income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles, boats and other self-owned property to others or units, including income from transferring real estate and movable property. No tax will be levied on the income obtained from individual stock trading for the time being.
Accidental income
Accidental income means that the income obtained by individuals is non-recurring and belongs to all kinds of opportunistic income, including winning prizes, winning prizes, winning lottery and other accidental income (including bonuses, objects and securities). Individuals who purchase social welfare lottery tickets and Chinese sports lottery tickets with a winning income of no more than 1, yuan shall be exempted from personal income tax. Those who exceed 1, yuan shall be taxed in full according to the accidental income items (the tax rate as of April 21, 211 is 2%).
other income
in addition to the above 1 taxable items, other income that should be taxed shall be determined by the financial department of the State Council. The financial department of the State Council refers to the Ministry of Finance and State Taxation Administration of The People's Republic of China. As of April 3, 1997, other income items determined by the Ministry of Finance and State Taxation Administration of The People's Republic of China are as follows:
(1) Individuals obtained the honorary bonus of China Academy of Sciences awarded by Cai Guanshen's Honorary Foundation of China Academy of Sciences.
(2) the individual obtains the deposit bonus paid by the banking department at an interest rate and a value-added subsidy rate exceeding the national regulations.
(3) the preferential income obtained by individuals from paying relevant insurance fees by their work units.
(4) the interest paid by the insurance company to the life insurers who are not out of danger during the insurance period (or similar income paid in other names) according to the insured amount and at the bank's savings deposit rate for the same period.
(5) the rebate income or transaction fee return income obtained by individual shareholders from the securities company to attract large shareholders to open accounts in the company and pay part of the transaction fee obtained to large shareholders.
(VI) Individuals obtain that some units and departments
distribute cash, physical objects or securities to relevant personnel of other units and departments during year-end summary, various celebrations, business contacts and other activities.
(7) Resignation risk fund.
(8) individuals get paid for providing guarantees for their units or others.
if it is difficult to define which taxable income item an individual obtains, it shall be examined and determined by the competent tax authorities.
reduction and exemption items
according to the individual income tax law of the people's Republic of China, the regulations for the implementation of the individual income tax law of the people's Republic of China and relevant documents and regulations, the policies for reduction and exemption of individual income tax mainly include:
(1) science and education issued by provincial people's governments, ministries and commissions of the State Council and units above the China People's Liberation Army, as well as foreign organizations and international organizations.
(2) The people's government at or above the township level (including the township level) or the courageous foundation or similar organization with institutions and articles of association established with the approval of the competent department of the people's government at or above the county level (including the county level) shall be exempted from personal income tax with the approval of the competent tax authorities.
(3) Interest on bonds issued by the Ministry of Finance and financial bonds issued with the approval of the State Council is exempt from personal income tax.
(4) Article 5 of the State Council's "Implementation Measures for Collecting Individual Income Tax on Savings Deposit Interest" stipulates: "Income from education savings interest obtained by individuals and interest from other special savings deposits or savings special fund deposits determined by the financial department shall be exempted from individual income tax."
document caishuizi (1999) No.267 further stipulates that the interest income from housing provident fund, medical insurance, basic old-age insurance and unemployment insurance funds paid in proportion as stipulated by the state or provincial local governments is exempt from personal income tax.
Guo Shui Fa (1999) No.18 further stipulates that the interest earned by opening a special account for educational deposits in China Industrial and Commercial Bank and enjoying preferential interest rates shall be exempted from personal income tax.
(5) The special government allowance issued in accordance with the regulations of the State Council (referring to a special law sticker issued by the state to those who have made outstanding contributions to the development of various social undertakings, not referring to other subsidies and allowances approved by the State Council) and the tax-free subsidies and allowances stipulated by the State Council (currently limited to the allowances for academicians of China Academy of Sciences and Academy of Engineering and senior academicians) are exempt from personal income tax.
(6) Welfare expenses, that is, temporary living difficulties subsidies paid to employees by enterprises, institutions, state organs and social organizations from welfare expenses or trade union funds retained by them according to relevant state regulations, are exempt from personal income tax. The following income does not belong to the scope of tax-free welfare expenses, and should be incorporated into wages and salary income for personal income tax:
① various subsidies and subsidies paid to individuals from welfare expenses and trade union funds accrued beyond the proportion or base specified by the state;
② Subsidies and allowances paid to employees of the unit from welfare funds and trade union funds;
③ The unit purchases automobiles, houses, computers and other expenses that are not temporary subsidies for sexual difficulties.
(7) Pensions and relief funds (referring to the subsidies paid by the civil affairs departments to individuals for living difficulties) are exempt from personal income tax.
(8) Insurance claims paid by insurance companies are exempt from personal income tax.
(9) Military personnel's transfer fees and demobilization fees are exempt from personal income tax.
(1) The settling-in allowance, retirement allowance (refers to the retirement allowance that individuals meet the conditions stipulated in the Interim Measures of the State Council on Retirement and Resignation of Workers and receive according to the standards stipulated in these Measures), retirement allowance, retirement salary and retirement living allowance paid to cadres and workers in accordance with the unified regulations of the state shall be exempted from personal income tax.
(11) Income exempted from tax in international conventions and agreements signed by our government shall be exempted from personal income tax.
(12) The housing accumulation fund, unemployment insurance premium, medical insurance premium and basic old-age insurance premium withdrawn by enterprises and individuals according to the proportion stipulated by the state or local government and actually paid to designated financial institutions are not included in the current salary and salary income of individuals, and are exempt from personal income tax. Housing provident fund, unemployment insurance premium, medical insurance premium and basic old-age insurance premium paid in excess of the proportion stipulated by the state or local government shall be incorporated into personal current wages and salary income, and personal income tax shall be levied. Individuals shall be exempted from personal income tax when they receive the original housing provident fund, unemployment insurance premium, medical insurance premium and basic old-age insurance premium.
(13) According to document No.43 (1999) of the State Administration of Taxation, laid-off workers engaged in community residents' service industry shall be exempted from personal income tax for three years from the date when they receive the tax registration certificate for self-employed workers and the date when they file the laid-off certificate with the local competent tax authorities; However, after the expiration of the first year of tax exemption, the competent tax authorities at or above the county level shall review the subject and scope of tax exemption year by year according to regulations, and those who meet the conditions may continue to be exempted for 1 to 2 years.
(14) according to the document No.87 (1997) of the State Administration of Taxation, the income from young crops compensation paid by the land requisition unit to the land contractor is temporarily exempted from personal income tax.
(15) according to the provisions of the state compensation law, if state organs and their staff illegally exercise their functions and powers, infringe upon the legitimate rights and interests of citizens and cause damage, the compensation obtained by the victims according to law shall not be taxed.
(16) According to document No.89 (1994) of the State Administration of Taxation, the following subsidies, legal stickers that do not belong to the nature of wages and salaries or income that does not belong to the taxpayer's own wages and salaries are not taxed: ① one-child subsidies; (2) The implementation of the civil servant salary system is not included in the subsidies of the total basic salary, the difference of subsidies and the non-staple food subsidies of family members; ③ Childcare subsidy; (4) Travel allowance and meal-missed allowance (refers to the meal fee issued according to the regulations of the financial department, if an individual is working in urban or suburban areas on business and cannot go to work or return to eat, and really needs to eat out, according to the actual number of meals missed, according to the prescribed standards).
(17) according to the document caishuizi (1998) No.61, the income obtained by individuals from transferring shares of listed companies is temporarily exempted from personal income tax.
(18) According to the provisions of the documents Guo Shui Fa (1994) No.127 and Cai Shui Zi (1998) No.12, individuals who purchase social welfare lottery tickets and sports lottery tickets are temporarily exempt from personal income tax if the winning income does not exceed 1, yuan at a time, and those who exceed 1, yuan shall be subject to personal income tax according to regulations.
(19) According to the provisions of Document No.2 of Caishuizi (94), individual income tax is temporarily exempted for the following income: ① bonuses obtained by individuals for reporting and investigating various illegal and criminal acts; (2) the withholding fee obtained by individuals who have gone through the formalities of withholding tax; (3) income from personal transfer of personal use for more than 5 years, and it is the only family living room; (4) Senior experts (experts and scholars who enjoy special government allowances issued by the state) who have reached the retirement age, but are properly extended due to work needs, shall be regarded as retirement wages and their income from salaries during the extended retirement period, and shall be exempted from personal income tax.
(2) According to the document Caishuizi (1999) No.278, in order to encourage individuals to buy new houses, the personal income tax payable by taxpayers who sell their own houses and intend to buy new houses at market prices within one year after the sale of existing houses can be exempted in whole or in part, depending on the value of their new houses. The specific measures are as follows:
① The personal income tax payable by individuals selling their existing houses should be handled. When collecting the tax deposit, the tax authorities shall formally issue a "receipt of the tax deposit of the People's Republic of China" to the taxpayer and store it in the special account.
② If an individual buys a house again within one year after selling his existing house, the corresponding tax deposit will be refunded according to the purchase amount. If the purchase amount is greater than or equal to the original housing sales (if the original housing is purchased public housing, the original housing sales amount shall be deducted from the income that has been paid to the finance or the original property right unit according to the regulations, the same below), the tax deposit shall be refunded in full; If the purchase amount is less than the original housing sales, the tax deposit will be refunded according to the proportion of the purchase amount to the original housing sales, and the balance will be paid into the state treasury as personal income tax.
③ Personal sale