Legal basis: Interim Measures for the Administration of Personal Income Tax Collection of Taxi Drivers.
Article 6 The applicable personal income tax items for taxi drivers' taxi operating income are:
(a) taxi business units operate taxi drivers by bicycle contracting or leasing, and the income of taxi drivers engaged in passenger and cargo business shall be taxed according to the items of wages and salaries.
(two) the income obtained by taxi drivers engaged in individual taxi business shall be subject to individual income tax according to the items obtained by individual industrial and commercial households.
(III) Taxis are owned by individuals, but they are affiliated with taxi business units or enterprises and institutions, and the drivers pay management fees to the affiliated units, or the taxi business units transfer the ownership of taxis to the drivers, and the income obtained by taxi drivers from passenger and cargo operations shall be taxed according to the items obtained by individual industrial and commercial households.
Article 7 The tax authorities at or above the county level (including the county level) may, according to the different modes of operation, different models, charging standards and contracted rental fees paid by taxis, verify the turnover of taxi drivers and determine the collection rate or amount, and collect the personal income tax payable by taxi drivers on a monthly basis.