The scope of individual income mentioned in Article 2 of the Tax Law:

(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.

(two) the income from the production and operation of individual industrial and commercial households refers to:

1.Income from the production and operation of individual industrial and commercial households in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries;

2. Income obtained by individuals who have obtained licenses and engaged in school running, medical care, consulting and other paid service activities with the approval of relevant government departments;

3 other individuals engaged in individual industrial and commercial production and management income;

4. Taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.

(3) The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including the income in the nature of wages and salaries obtained by individuals on a monthly or hourly basis.

(4) The term "income from remuneration for labor services" refers to personal engagement in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

(5) The term "income from royalties" refers to the income obtained by individuals from the publication of their works in books, newspapers and periodicals.

(6) 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.

(7) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights.

(8) Income from property leasing refers to income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, boats and other property.

(9) Income from property transfer refers to income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles, boats and other property.

(10) Accidental income refers to personal income from winning prizes, winning prizes, winning lottery and other accidental properties. If it is difficult to define taxable income items for income obtained by individuals, it shall be determined by the competent tax authorities.