Tax refers to the currency or kind collected by the state from enterprises, collectives and individuals; Tax, tax amount, tax rate, tax law, tax system, tax, etc. Also used for surnames.
Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons in the process of personal income tax collection and management.
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.
In China, individual income tax payers include both resident taxpayers and non-resident taxpayer. 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 taxpayer only pays individual income tax on its income derived from China. On August 3, 2065438, the decision to amend the individual income tax law was passed, and the basic expense deduction standard was adjusted to 5,000 yuan per month.
As legal objects, taxpayers of personal income tax in China are those who live in China and those who do not live in China but get income from China, including citizens in China, foreigners who get income in China and compatriots from Hong Kong, Macao and Taiwan.
legal ground
People's Republic of China (PRC) tax collection management law
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations. Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council. Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law. All relevant departments and units shall support and assist the tax authorities in performing their duties according to law. No unit or individual may obstruct the tax authorities from performing their duties according to law.