(1) Income from wages and salaries;

(2) Income from production and operation of individual industrial and commercial households;

(3) Income from contracted operation and lease operation of enterprises and institutions;

(4) Income from labor remuneration;

(5) income from remuneration;

(6) Income from royalties;

(7) Income from interest, dividends and bonuses;

(8) Income from property lease;

(9) Income from property transfer;

(10) Accidental income;

(1 1) Other income subject to taxation determined by the financial department of the State Council.

Extended data:

accidental gains

Accidental income means that the income obtained by individuals is non-recurring and belongs to various opportunistic income.

Including winning prizes, winning prizes, winning lottery and other accidental income (including bonuses, objects and securities).

Individuals who purchase social welfare lottery tickets and Chinese sports lottery tickets with a winning income of no more than 10000 yuan,

Personal income tax shall be exempted, and if it exceeds 10000 yuan, it shall be taxed in full according to the accidental income items.

Income from interest, dividends and bonuses

Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity.

Interest refers to personal deposit interest, loan interest and interest on buying various bonds.

Dividends, also known as dividends, refer to the fact that shareholders, according to the articles of association of joint-stock companies,

Investment benefits obtained from joint-stock companies on a regular basis with stocks.

Dividends, also known as company (enterprise) dividends, refer to the profits of joint-stock companies or enterprises that exceed dividends according to the profits to be distributed.

Joint-stock enterprises should pay dividends and bonuses to individual shareholders in the form of shares, that is, distribute bonus shares, and tax should be based on the par value of the shares distributed.

References:

Baidu encyclopedia-personal income tax