Personal income tax is calculated on a case-by-case basis for individuals' income from interest, dividends, bonuses, income from property rental, income from property transfer, incidental income and other income, and a proportional tax rate of 20% is applicable. It should also be mentioned that individuals who obtain corporate bond interest also need to pay personal income tax at a rate of 20%.

After individuals purchase stocks, some people will transfer the stocks and obtain income through the price difference of the transaction. The income generated by this behavior is a taxable item of "property transfer". Therefore, the state stipulates that personal income tax will continue to be temporarily exempted on the income obtained by individuals from transferring shares of listed companies.

Extended information:

Risk and avoidance:

(1) The main risks faced by personal investment

Risk refers to what will happen in the future possibility of loss. Investment comes with risk. Generally speaking, the higher the risk, the greater the profit; the lower the risk, the smaller the profit. As far as personal investment is concerned, the main risks faced are the following.

1. Risk of principal loss. Regardless of whether it is due to market factors or operating performance, as long as the principal is lost, there is this kind of risk. Problems with domestic underground investment companies and investors losing all their investment are also such risks.

2. Risk of loss of income. It refers to an investment that fails to bring expected returns. Failure to collect rent or distribute dividends is one such risk.

3. Inflation risk. That is to say, the aforementioned purchasing power risk has a considerable impact on investment, but many people tend to ignore this factor.

Baidu Encyclopedia-Personal Investment