According to the individual income tax law

Article 6 Calculation of taxable income:

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.

(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.

(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.

(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.

Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.

Guo Shui Fa [2006] 162 No.

Eleventh taxpayers who have obtained the income from items 2 to 4 of Article 2 of these Measures shall file their tax returns at:

(1) Income from wages and salaries obtained from two or more locations shall be declared to the competent tax authorities where one of the units is located.

(2) Income obtained from outside China shall be reported to the competent tax authorities at the place where the household registration is located in China. If you have a household registration in China, but the location of your household registration is different from your habitual residence in China, you should choose one place to report to the competent tax authorities. Those who have no household registration in China shall report to the competent tax authorities of their habitual residence in China.

(three) individual industrial and commercial households to declare to the local competent tax authorities.

Extended data:

Personal income tax has three different tax rates according to different tax items:

Comprehensive income (income from wages and salaries, income from labor remuneration, and income from royalties) is subject to a 7-level progressive tax rate, and tax is calculated according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.

Operating income is subject to 5 levels of excess progressive tax rate. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5.

Proportional tax rate. Personal income tax is levied on personal income such as interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income, and the proportional tax rate of 20% is applicable.

Other taxable income shall be determined by the financial department of the State Council. The financial department of the State Council refers to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. As of1April 30, 1997, other income items determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are:

(1) The individual was awarded the Honorary Award of Academician of China Academy of Sciences by Cai Guanshen's Honorary Foundation of China Academy of Sciences.

(2) Individuals get the deposit bonus paid by the banking department at an interest rate and a value-preserving subsidy rate exceeding the national regulations.

(3) Preferential income obtained by individuals due to the relevant insurance premiums paid by employers.

(4) Interest (or similar income paid in other names) paid by the insurance company to the life insurer who is not out of danger during the insurance period according to the bank savings deposit rate of the same period.

(5) rebate income or transaction fee return income obtained by individual shareholders from securities companies to attract major shareholders to open accounts in the company and pay part of the transaction fees obtained to major shareholders.

(6) Individuals obtain that some units and departments distribute cash, physical objects or negotiable securities to relevant personnel of other units and departments in year-end summary, various celebrations, business contacts and other activities.

(7) Resignation risk fund.

(eight) individuals to provide security for the unit or others to get paid.

If it is difficult to define the taxable income obtained by an individual, it shall be approved by the competent tax authorities.

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