Individual income tax of self-employed individuals is calculated according to operating income, and taxable income = total income-cost, expenses and losses-threshold. Then use the taxable income * tax rate to calculate the tax payable.

according to the calculation of taxable income in article 6 of the individual income tax law of the people's Republic of China:

(1) the comprehensive income of individual residents, after deducting expenses of 6, yuan from the income in each tax year and the balance after special deduction, special additional deduction and other deductions determined according to law, is taxable income.

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of the monthly income after deducting expenses of 5, yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxable.

(3) The taxable income is the balance of the total income in each tax year after deducting costs, expenses and losses.

(4) If the income from property leasing does not exceed 4, yuan each time, the expenses will be reduced by 8 yuan; If it is more than 4, yuan, 2% of the expenses shall be deducted, and the balance shall be taxable income.

(5) The taxable income shall be the balance of the income from the transfer of property after deducting the original value of the property and reasonable expenses.

(6) For interest, dividends, bonus income and accidental income, the taxable income shall be the amount of each income.

income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance of income after deducting 2% of expenses. The amount of income from remuneration shall be reduced by 7%.

individuals donate their income to public welfare charities such as education, poverty alleviation, and poverty alleviation. The part of the donation that does not exceed 3% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charitable causes shall be deducted in full before tax, such provisions shall prevail.

the special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance and unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards stipulated by the state; Special additional deductions, including children's education, continuing education, serious illness medical care, housing loan interest or housing rent, support for the elderly and other expenses, the specific scope, standards and implementation steps are determined by the State Council, and reported to the NPC Standing Committee for the record.

Extended information:

The scope of individual income stipulated in Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China:

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and employment-related income obtained by individuals.

(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, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, performance, advertisement, exhibition, technical service and introduction.

(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) The term "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.

(5) Operating income refers to:

1. Income obtained by individual industrial and commercial households engaged in production and business operations, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises 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.

Baidu Encyclopedia-Individual Income Tax Law of the People's Republic of China