The standard for additional personal income tax deductions is 1,000 yuan per month for children’s education, 400 yuan per month for continuing education, up to 60,000 yuan per year for serious illness medical treatment, and 60,000 yuan per month for housing loan interest. The deduction standard is 1,000 yuan. The monthly deduction standards for housing rent are 1,500 yuan, 1,000 yuan and 800 yuan. The deduction amount needs to be determined according to the city. The monthly deduction standard for supporting the elderly is 2,000 yuan.

Personal income tax is a general term for the legal norms that regulate the social relations that occur between tax collection authorities and natural persons in the collection and management of personal income tax.

The taxable objects are as follows:

1. Legal objects, the taxpayers of personal income tax are those who live in China and earn income, and those who do not live in China and earn income from Individuals who obtain income in China, including Chinese citizens, foreigners and compatriots from Hong Kong, Macao and Taiwan who obtain income in China;

2. Resident taxpayers who have domicile or no domicile in China Individuals who have lived in China for more than one year are resident taxpayers and shall bear unlimited tax obligations, that is, they must pay personal income tax on their income obtained within and outside China;

3. Non-resident tax payment An obligor is an individual who has no domicile and does not live in China or has no domicile and has lived in China for less than one year. He is a non-resident taxpayer and bears limited tax liability. He only pays personal income tax on his income derived from China.

The taxation content includes the following points:

1. Wage and salary income. Wage and salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies, and income related to employment or employment that an individual receives as a result of his or her employment;

2 , Income from labor remuneration. Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, review, calligraphy and painting, sculpture, film and television, sound recording, video recording, and performance. , performances, advertising, exhibitions, technical services, introduction services, economic services, agency services and income from labor services;

3. Income from royalties. Income from royalties refers to the income an individual obtains from the publication or publication of his works in the form of books or newspapers;

4. Income from royalties. Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, copyrights, trademark rights, non-patented technologies and franchises.

Legal Basis

"Personal Income Tax Law of the People's Republic of China"

Article 2 The following personal income shall be subject to personal income tax:< /p>

(1) Income from wages and salaries;

(2) Income from labor remuneration;

(3) Income from author remuneration;

(4) ) Income from royalties;

(5) Income from operations;

(6) Income from interest, dividends, bonuses;

(7) Income from property leasing ;

(8) Income from property transfer;

(9) Incidental income.

If a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; if a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, Personal income tax is calculated on a monthly or itemized basis. Taxpayers who obtain income from Items 5 to 9 of the preceding paragraph shall calculate personal income tax respectively in accordance with the provisions of this Law.