legal subjectivity:

In China, individual income tax is collected by combining source withholding with self-declaration, with emphasis on source withholding. The collection methods of personal income tax can be divided into monthly collection and annual collection. The income from production and operation of individual industrial and commercial households, the income from contracted operation and lease 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 incomes shall be taxed on a monthly basis. 1. Under what circumstances do I have to pay personal income tax at present? Personal income tax is divided into domestic income and overseas income. It mainly includes the following contents: 1. Wages, salary income and salary income refer 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. 2. Income from the production and operation of individual industrial and commercial households The income from the production and operation of individual industrial and commercial households includes four aspects: (1) Income from the 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 care, consulting and other paid service activities. (3) Income derived by other individuals from individual industrial and commercial production and operation means income derived by individuals from their temporary production and operation activities. (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 refers to the income obtained by individuals from contracted operation and leased operation, as well as from subcontracting and subletting, including the income of wages and salaries obtained by individuals on a monthly or hourly basis. 3. Income from remuneration for labor services refers to personal engagement in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, performance, advertisement, exhibition, technical service, introduction service and economic service. 4. The term "income from royalties" refers to the income obtained by individuals from the publication of their works 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. 5. Royalty income refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. 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. 6. Interest, dividend, dividend income, dividend income refers to the interest, dividend and dividend income 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. 7. Property rental income 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. 8. 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 the income obtained from transferring real estate and movable property. No tax will be levied on the income obtained from individual stock trading for the time being. 9. Accidental income Accidental income means that the income obtained by individuals is non-recurring and belongs to various 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%). 1. In addition to the above 1 taxable items, other incomes 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, the Ministry of Finance and State Taxation Administration of The People's Republic of China have determined other income items for taxation: (1) Individuals have won the honorary prize 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-preserving subsidy rate that exceed the national regulations. (three) the preferential income of the individual for paying the relevant insurance premiums by the employer. (4) Interest (or similar income paid in other names) paid by the insurance company to life insurers who have not been out of danger during the insurance period at the interest rate of bank savings deposits 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. (6) Individuals obtain that some units and departments distribute cash, physical objects or securities to relevant personnel of other units and departments in year-end summary, various celebrations, business contacts and other activities. (7) Resignation risk fund. (eight) individuals to provide security for the unit or others to get paid. If it is difficult to define which taxable income item an individual obtains, it shall be examined and determined by the competent tax authorities. Second, tax exemption The public has misunderstood the "starting point". The correct statement should be "personal income tax exemption". There is a strict difference between the "threshold" and the "exemption amount": the so-called threshold is the boundary when the tax object reaches the tax amount and begins to tax. No tax will be levied when the amount of the taxable object does not reach the threshold. Once the amount of the tax object reaches or exceeds the threshold, it is necessary to tax the whole amount, not just the part that exceeds the threshold. The so-called exemption amount is the amount exempted from taxation in the total amount of tax objects. It is the amount deducted in advance from the total amount of tax objects according to certain standards. No tax is levied on the exempted amount, but only on the part exceeding the exempted amount. The difference between them is: suppose the figure is 2, yuan, and your monthly salary is 2,1 yuan. If it is an exemption amount, 2, yuan will be exempted, and only the excess 1 yuan money will be taxed. If it is the threshold, it is not enough for 2, yuan to be taxed, and the full amount exceeding 2, yuan will be taxed, that is, the tax will be paid based on 2,1 yuan. Legal objectivity:

Personal income tax shall be paid for the following personal income in Article 2 of the Individual Income Tax Law: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.