The contents of personal income tax mainly include: 1. In addition to wages and salaries, personal income tax is also levied on bonuses, year-end salary increases, labor dividends and allowances. 2. Income from production and operation of individual industrial and commercial households. 3. Income from contracting and leasing operations of enterprises and institutions. 4. Income from labor remuneration. 5. Royalty income. 7. Income from interest, dividends and bonuses. 8. Property rental income.