1. Do part-time workers need to pay personal income tax?

1. The scope of personal income tax collection is as follows:

(1) Wage and salary income earned by individuals due to their employment or Wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment;

(2) Income from labor remuneration, individuals engaged in design and testing , income from services such as testing, medical, legal, accounting, decoration, installation, drawing, consulting, lecturing, calligraphy and painting, engraving, translation, film and television, sound recording, review, video, performance, advertising, exhibition, performance, technical services and other services;

(3) Income from author remuneration, income earned by individuals from the publication or publication of their works in the form of books, newspapers, periodicals, etc. Note that income from individuals providing the right to use copyrights does not include income from royalties;

(4) Income from royalties, income from individuals providing patent rights, trademark rights, copyrights, non-patented technologies and other franchises Income from use rights;

(5) Business income, including income from individual industrial and commercial households engaged in production and business activities; investors of sole proprietorships and individual partners of partnerships come from individuals registered in the country Income from the production and operation of sole proprietorships and partnerships; income from individuals engaged in running schools, medical care, consulting and other paid service activities in accordance with the law; income from contracting, leasing, subcontracting and subletting of enterprises and institutions, and personal income Income obtained from other production and business activities;

(6) Interest, dividends, and bonus income, interest, dividends, and bonus income obtained from individuals owning debts, equity, etc.;

(7) Income from property leasing, income from individuals leasing real estate, machinery and equipment, vehicles, ships and other properties;

(8) Income from property transfer, individuals from transfer of securities, equity, and property shares in partnerships , real estate, machinery and equipment, vehicles and ships, and other property;

(9) Incidental income, personal prizes, winnings, lotteries and other incidental income.

2. Legal basis: Article 11 of the "Implementation Regulations of the Individual Income Tax Law of the People's Republic of China"

If the one-time income from labor remuneration is abnormally high, a markup will be implemented For taxable income exceeding RMB 20,000 to RMB 50,000, an additional 50% of the tax payable will be added after calculating the tax payable in accordance with the tax law; for the portion exceeding RMB 50,000, an additional 100% will be levied.

2. The situations of exemption from personal income tax mainly include those:

The situations of exemption from personal income tax mainly include the following:

1. Provincial people's governments, ministries and commissions of the State Council and Prizes in science, education, technology, culture, health, sports, environmental protection, etc. issued by units of the Chinese People's Liberation Army or above, as well as foreign organizations and international organizations;

2. National bonds and financial bonds issued by the state Interest;

3. Subsidies and allowances issued in accordance with unified national regulations;

4. Welfare fees, pensions and relief funds;

5. Insurance Compensation;

6. Recruitment payment, demobilization payment, and retirement payment for military personnel;

7. Settlement allowance, retirement payment, basic pension or retirement payment to cadres and employees in accordance with regulations Expenses, retirement benefits, and retirement living allowances;

8. Income of diplomatic representatives, consular officials and other personnel of various countries’ embassies and consulates in China that should be exempted from tax in accordance with relevant laws and regulations.