Legal analysis: Personal income includes: (1) Wage and salary income, which refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income received by individuals due to their employment or employment. Other income related to holding 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, engraving, 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 patent rights, trademark rights, copyrights, non-patented technologies and other franchises; income obtained from providing the right to use copyrights does not include income from royalties. (6) Interest, dividends, and bonus income refer to the interest, dividend, 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.
Legal basis: "Law of the People's Republic of China on Tax Collection and Administration"
Article 1 is to strengthen tax collection management, standardize tax collection and payment behavior, and ensure national tax revenue This law is formulated to protect the legitimate rights and interests of taxpayers and promote economic and social development.
Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.
Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.
No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.
Article 4: Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers.
Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.