Individuals who have a domicile in China, or have no domicile but have lived in China for more than one year, and those who have obtained income from China and abroad, and those who have no domicile and no domicile in China but have lived in China for less than one year, are all taxpayers of individual income tax. I. How to Pay Personal Income Tax The collection method of personal income tax in China is based on source withholding and self-declaration, with emphasis on source withholding. The collection methods of personal income tax can be divided into monthly collection and annual collection. The income from production and operation of individual industrial and commercial households, the income from contracted operation and lease operation of enterprises and institutions, the income from wages and salaries of specific industries, and the income obtained from outside China shall be taxed on an annual basis, and the tax payable on other incomes shall be taxed on a monthly basis. 1, calculation formula of individual tax on wages = (income from wages and salaries-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction 2. Individual tax exemption is 3,500, and tax is paid by using the calculation method of excessive progressive tax rate = taxable income for the whole month * tax rate-quick deduction = paid wages-four gold-tax. Monthly taxable income = (salary payable-four gold)-35,003, and the standard tax is deducted according to the starting standard of 3,500 yuan/month. 4. For example, if someone's salary income is 5,000 yuan, his personal income tax payable is: (5,000-the amount of social insurance paid by individuals-3,500) × 3%-0 = the amount of income tax payable by individuals. Second, the personal income tax rate Personal income tax has three different tax rates according to different tax items: 1. Wage and salary income are subject to 7 levels of excessive progressive tax rate, and tax is calculated according to the monthly taxable income. The tax rate is graded according to the taxable income of individual's monthly salary and salary, with the highest level being 45%, the lowest level being 3%, and the ***7 level. 2. Income from production and operation of individual industrial and commercial households and the application of 5-level excess progressive tax rate to enterprises and institutions. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and leased operation of enterprises and institutions are divided into grades, the lowest level is 5%, the highest level is 35%, and the * * * level is 5. 3. Proportional tax rate. Personal income tax is levied on individual income from remuneration for writing, remuneration for labor services, royalties, interest, dividends and bonuses, income from property leasing, income from property transfer, accidental income and other income, and the proportional tax rate of 20% is applicable. Among them, the proportional tax rate of 20% is applied to the income from remuneration for manuscripts, and the tax payable is reduced by 30%; If the one-time income from labor remuneration is abnormally high, in addition to the tax of 20%, the taxable income exceeds 20,000 yuan to 50,000 yuan, and the taxable amount is calculated according to the provisions of the tax law, and then 50% is levied according to the taxable amount; More than 50 thousand yuan, plus 100%. III. Personal income tax scope 1, income from wages and salaries Personal income tax wages and salaries refer to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment. That is to say, the income obtained by individuals, as long as it is related to their positions and employment, regardless of their unit's capital expenditure channels or in the form of cash, physical objects, securities, etc., are all taxable objects of wages and salaries. 2. Income from the production and operation of individual industrial and commercial households The income from the production and operation of individual industrial and commercial households includes four aspects: (1) Income from the production and operation of urban and rural individual industrial and commercial households that have been approved by the administrative department for industry and commerce and obtained a business license, engaged in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries. (2) Income obtained by individuals who have obtained business licenses with the approval of relevant government departments and engaged in school running, medical care, consulting and other paid service activities. (3) Income derived by other individuals from individual industrial and commercial production and operation means income derived by individuals from their temporary production and operation activities. (4) Taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals. 3. Income from contracted operation and leased operation of enterprises and institutions refers to income obtained by individuals from contracted operation and leased operation, as well as from subcontracting and subletting, including income in the nature of wages and salaries obtained by individuals on a monthly or per-time basis. 4. Income from remuneration for labor services refers to personal engagement in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, manuscript review, painting and calligraphy, sculpture, film and television, sound recording, video recording, performance, advertisement, exhibition, technical service, introduction service and economic service. 5. The term "income from royalties" refers to the income obtained by individuals from the publication of their works in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for their posthumous works shall be taxed according to the items they receive from remuneration. 6. Royalty income refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income obtained by the author from the public auction (bidding) of the original or photocopy of his own written works shall be taxed according to the royalties. 7. Interest, dividend, dividend income, interest, dividend and dividend income refer to the interest, dividend and dividend income obtained by individuals who own creditor's rights and equity. Interest refers to personal deposit interest (the state announced that the interest tax will be abolished the next day on October 8, 2008/KLOC-0), payment interest and interest on purchasing various bonds. Dividends, also known as dividends, refer to the investment benefits that stock holders get from joint-stock companies on a regular basis according to the articles of association of joint-stock companies. 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. 8. Property rental income refers to the income obtained by individuals from renting buildings, land use rights, machinery, equipment, vehicles, boats and other property. Property includes movable property and immovable property. 9. Income from property transfer refers to the income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles, boats and other self-owned property to others or units, including the income obtained from transferring real estate and movable property. No tax will be levied on the income obtained from individual stock trading for the time being. 10. Accidental income 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 not exceeding 10000 yuan at a time shall be exempted from personal income tax, and those who exceed 10000 yuan shall be taxed in full according to the accidental income items (as of April 2 1 year/day) 1 1, other income, except for the taxable items mentioned above 10, if other income should be taxed, it shall be determined by the financial department of the State Council. The financial department of the State Council refers to the Ministry of Finance and State Taxation Administration of The People's Republic of China. As of1April 30th, 1997, other income items determined by the Ministry of Finance and State Taxation Administration of The People's Republic of China are as follows: (1) Individuals have won the honorary prize of China Academy of Sciences awarded by Cai Guanshen's Honorary Foundation of China Academy of Sciences. (2) The individual obtains the deposit bonus paid by the banking department at an interest rate and a value-preserving subsidy rate that exceed the national regulations. (three) the preferential income of the individual for paying the relevant insurance premiums by the employer. (4) Interest (or similar income paid in other names) paid by the insurance company to life insurers who have not been out of danger during the insurance period at the interest rate of bank savings deposits for the same period. (5) The rebate income or transaction fee return income obtained by individual shareholders from the securities company to attract large shareholders to open accounts in the company and pay part of the transaction fee obtained to large shareholders. (6) Individuals obtain that some units and departments distribute cash, physical objects or 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 which taxable income item an individual obtains, it shall be examined and determined by the competent tax authorities.

Legal objectivity:

Article 11 of the Individual Income Tax Law of the People's Republic of China * * * Individual income tax shall be calculated on an annual basis when individual residents obtain comprehensive income; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If it is necessary to settle accounts, it shall be settled within March 1st to June 30th of the following year. The withholding and prepayment measures shall be formulated by the competent tax authorities of the State Council. Article 12 of the Individual Income Tax Law of the People's Republic of China * * * The individual income tax shall be calculated on an annual basis for taxpayers who obtain business income, and the taxpayer shall submit a tax return to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; Settle the income before March 31st of the following year. Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.