personal income tax is calculated according to the items of your income, not what kind of people, as long as the following incomes are taxable, but there is a relative deduction ratio.

1. Income from wages and salaries

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. That is to say, the income obtained by individuals, as long as it is related to their positions and employment, regardless of their unit's capital expenditure channels or in the form of cash, physical objects, securities, etc., are all taxable objects of wages and salaries.

2. Income from production and operation of individual industrial and commercial households

Income from production and operation of urban and rural individual industrial and commercial households engaged in industry, handicraft industry, construction industry, transportation industry, commerce, catering industry, service industry, repair industry and other industries.

3. Income from contracted operation and leased operation of enterprises and institutions

Income from contracted operation and leased operation of enterprises and institutions refers to income obtained by individuals from contracted operation, leased operation, subcontracting and subletting, including income in the nature of wages and salaries obtained by individuals on a monthly or per-visit basis.

4. Income from remuneration for writing

Income from remuneration for writing refers to the income obtained by individuals because their works are published in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for their posthumous works shall be taxed according to the items they receive from remuneration.

5. Royalty income

Royalty income refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income obtained by the author from the public auction (bidding) of the original or photocopy of his own written works shall be taxed according to the royalties.

6. Income from interest, dividends and bonuses

Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals who own creditor's rights and equity. Interest refers to personal deposit interest (the state announced that the interest tax will be abolished the next day on October 8, 28), payment interest and interest on various bonds.

dividends, also known as dividends, refer to the investment benefits that stock holders get from joint-stock companies on a regular basis according to the articles of association of joint-stock companies. Dividends, also known as company (enterprise) dividends, refer to the profits of joint-stock companies or enterprises that exceed dividends according to the profits to be distributed. Joint-stock enterprises should pay dividends and bonuses to individual shareholders in the form of shares, that is, distribute bonus shares, and tax should be based on the par value of the shares distributed.

7. Income from property leasing

Income from property leasing refers to income obtained by individuals from renting buildings, land use rights, machinery, equipment, vehicles, boats and other property. Property includes movable property and immovable property.

8. Income from property transfer

Income from property transfer refers to income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles and boats and other self-owned property to others or units, including income from transferring real estate and movable property. No tax will be levied on the income obtained from individual stock trading for the time being.

personal income tax rate is the ratio between personal income tax and taxable income. The personal income tax rate is stipulated by the corresponding laws and regulations of the state and calculated according to personal income. Paying personal income tax is the obligation of citizens whose income reaches the payment standard.