Legal Subjectivity:

Remuneration income is based on the income an individual obtains each time. The balance after deducting prescribed expenses from a fixed amount or fixed rate is the taxable income. Each income shall not exceed 4,000 yuan. , a fixed amount of 800 yuan will be deducted from expenses; if the income is more than 4,000 yuan each time, a fixed rate of 20 yuan will be deducted from expenses. A proportional tax rate of 20 is applied, and the corresponding tax amount is reduced by 30 according to regulations, so the actual tax rate is 14. The calculation formula is: (1) If each income does not exceed 4,000 yuan: tax payable = (each income - 800 ) × 20 × (1-30); (2) If each income is more than 4,000 yuan: tax payable = amount of each income × (1-20) × 20 × (1-30). Article 6 of the "Implementation Regulations of the Personal Income Tax Law" states that the scope of various personal incomes stipulated in the Personal Income Tax Law: (1) Wage and salary income refers to the wages, salaries, bonuses, and year-end salary increases received by individuals due to their employment or employment. , 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 patents, trademarks, copyrights, non-patented technologies and other franchises; income from providing the right to use copyrights does not include income from royalties. (5) Business income refers to: 1. Income obtained by individual industrial and commercial households from production and business activities. Investors in sole proprietorships and individual partners in partnerships originate 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 other production , income from business activities. (6) Interest, dividends, and bonus income refer to interest, dividends, 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, 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.