Who are the individuals who pay personal income tax in Xinxiang?

The scope of various personal incomes referred to in the Personal Income Tax Law:

Wage and salary income

refers to the wages and salaries received by an individual due to his or her employment. , bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to office or employment;

Income from labor remuneration

refers to the income obtained by individuals from performing labor services, including 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, audio and video recording, performances, performances, advertising, exhibitions, Income from technical services, introduction services, brokerage services, agency services and other labor services;

Income from author remuneration

refers to the income earned by individuals from the publication or publication of their works in the form of books, newspapers and periodicals Income from royalties;

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. Income obtained from providing the right to use copyrights, excluding royalties;

Business income

1. Individuals through individual industrial and commercial households, sole proprietorships, and partnerships registered in China Income obtained from production and business activities;

2. Income obtained by individuals who obtain licenses in accordance with the law and engage in school running, medical treatment, consulting and other paid service activities;

3. Individual contracting, Income from leasing, subcontracting, and subletting;

4. Income from individuals engaged in other production and business activities;

Income from interest, dividends, and bonuses

Refers to interest, dividends, and dividend-like income obtained by individuals from owning debts, equity, etc.;

Income from property leasing

Refers to individuals leasing real estate, land use rights, machinery and equipment , vehicles, ships and other property;

Income from property transfer

Refers to the individual transfer of securities, equity, property shares in partnerships, real estate, land use rights, Income from machinery and equipment, vehicles, ships and other property;

Incidental income

refers to personal income from prizes, winnings, lottery and other incidental income.

Note: If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authority.