(1) For comprehensive income, the progressive tax rate of 3% to 45% is applicable.

1. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment.

2. Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition, technical services and introduction services.

3. The term "income from remuneration for writing" refers to the income obtained by individuals from the publication of their works in the form of books, newspapers and periodicals.

4. Income from royalties refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.

(2) the excess progressive tax rate of 5% to 35% shall apply to the operating income.

1. The income obtained by individual industrial and commercial households from production and business operations, the investors of sole proprietorship enterprises and the individual partners of partnership enterprises come from the income from production and business operations of sole proprietorship enterprises and partnership enterprises registered in China;

2. Income obtained by individuals from running schools, medical care, consulting and other paid service activities according to law;

3. Income obtained by individuals from contracting, leasing, subcontracting or subletting enterprises and institutions;

4. Income obtained by individuals from other production and business activities.

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to a proportional tax rate of 2%.

policy source: individual income tax law of the people's Republic of China.