You should choose and file personal income tax returns to the tax authority in charge of one of the places where you are employed.

According to the "Individual Income Tax Law of the People's Republic of China" and its implementation regulations, the "Notice of the State Administration of Taxation on Issuing the Measures for Self-Declaration of Individual Income Tax (Trial)" (State Administration of Taxation) [2006] No. 162) stipulates that any natural person who obtains salary income from two or more places in China should choose and file individual income tax returns with the tax authority in charge of one of the places where the employer is located.

According to Article 39 of the "Individual Income Tax Law of the People's Republic of China", if a taxpayer has two or more incomes listed in Article 2 of the Tax Law, the income shall be calculated as follows: Taxes are calculated separately for each item. If the income obtained in Item 1, Item 2, or Item 3 of Article 2 of the Tax Law is obtained from two or more places in China, the income from the same item shall be calculated and taxed together.

Extended information

"Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China"

Article 6: Various personal incomes stipulated in the Personal Income Tax Law Scope:

(1) Wage and salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other wages and salaries received by individuals due to their employment or employment. other income.

(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, etc. Income from manuscripts, calligraphy and painting, engraving, film and television, audio and video recording, 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; the income obtained from providing the right to use copyrights , excluding royalties.

(5) Business income refers to:

1. Income obtained by individual industrial and commercial households from engaging in production and business activities, from investors in sole proprietorships and individual partners in partnerships. Income from the production and operation of sole proprietorships and partnerships registered in the country;

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 and business activities.

(6) Interest, dividends, and bonus income refer to the 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.

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