Personal income tax belongs to local tax, which belongs to the responsibility scope of local tax. Personal income tax:

Personal income tax is the general name of legal norms that adjust the social relations between tax authorities and natural persons (residents and non-residents) in the process of collecting and managing personal income tax.

taxpayers of individual income tax include both resident taxpayers and non-resident taxpayers. Resident taxpayers have the obligation to pay taxes completely, and must pay individual income tax on all their income from inside and outside China; Non-resident taxpayers pay individual income tax only on their income derived from China.

personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy. Local taxes include the following:

1. Local enterprise income tax (excluding the income tax of local banks, foreign banks and non-bank financial enterprises mentioned above),

2. Personal income tax,

3. Urban land use tax,

4. Resource tax,

5. Urban maintenance and construction tax (excluding railway departments, head offices of banks, and various banks)

8. Stamp duty,

9. Slaughter tax, (abolished on February 17, 26)

1. Agriculture and animal husbandry tax,

11. Agricultural tax levied on agricultural specialty income (hereinafter referred to as agricultural specialty tax),

12. Farmland occupation tax,

13. Deed tax, <

16. Local education surcharge.

17. Business tax (excluding business tax paid by railway departments, head offices of banks and insurance companies)