Legal basis: Article 14 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China The term "every time" as mentioned in Item 2, Item 4 and Item 6 of Paragraph 1 of Article 6 of the Individual Income Tax Law shall be determined according to the following methods:
(1) Income from remuneration for labor services, royalties and royalties shall be regarded as one-off income if they are one-off; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time.
(two) the income from the lease of property shall be obtained within one month.
(3) For income from interest, dividends and bonuses, the income obtained when paying interest, dividends and bonuses shall be regarded as one time.
(4) Accidental income, obtained once at a time.