For a salary of 6,000 yuan, a tax of 30 yuan is required.

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 other 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 other 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 other franchises.

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 one year and are resident taxpayers shall bear unlimited tax obligations, that is, they shall pay personal income tax on their income obtained within and outside China;

3. Non-resident tax obligations Non-resident taxpayers, who have no domicile and do not live in China, or have no domicile and have lived in China for less than one year, bear limited tax liability and only pay personal income tax on their income derived from China.

Laws and Regulations

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

Article 2 The following personal income shall be subject to personal income tax:

(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.