China's personal income tax collection method combines source withholding with self-declaration, and pays attention to source withholding. The collection methods of personal income tax can be divided into monthly collection and annual collection Income from production and operation of individual industrial and commercial households, income from contracted operation and lease operation of enterprises and institutions, income from wages and salaries of specific industries and income obtained outside China shall be taxed on an annual basis, and the taxable amount of other income shall be taxed on a monthly basis. 1. Under what circumstances do I need to pay personal income tax at present? Personal income tax is divided into domestic income and overseas income. Mainly includes the following contents: 1, wages and salary income, salary income refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other employment-related income. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are the tax targets 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 and engaged in industries such as industry, handicrafts, construction, transportation, commerce, catering, service and repair. (2) Income obtained by individuals who have obtained business licenses with the approval of relevant government departments and engaged in paid service activities such as running schools, medical care and consulting. (3) Income obtained by other individuals from individual industrial and commercial production and operation refers to income obtained by individuals from temporary production and operation activities. (four) the taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals. The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including the income from wages and salaries obtained by individuals on a monthly or hourly basis. 3. Income from remuneration for labor services refers to income obtained by individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, performance, advertising, exhibition, technical service, introduction service and economic service. 4. Income from royalties refers to income obtained by individuals from publishing 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 works behind them shall be taxed according to the items contained in the remuneration. 5. Royalty income refers to the income obtained by individuals from providing patents, copyrights, trademarks, non-patented technologies and other franchise rights. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty. 6. Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity. Interest refers to personal deposit interest (+65438 the day after the announcement of cancellation of interest tax by the state on October 8th, 2008), loan interest and interest on purchasing various bonds. Dividend, also known as dividend, refers to the investment income that shareholders regularly get from joint-stock companies according to their articles of association. 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 pay taxes according to the face value of the shares distributed. 7. Income from property leasing refers to income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property. Property includes movable property and immovable property. 8. Income from property transfer refers to the income obtained by individuals from transferring their own property such as securities, shares, buildings, land use rights, machinery and equipment, vehicles and ships to others or units, including the income obtained from the transfer of real estate and movable property. There is no tax on the income from individual stock trading for the time being. 9. Accidental income Accidental income means that the income obtained by individuals is non-recurring and belongs to various opportunistic incomes, including accidental income such as winning prizes, winning prizes and lottery tickets (including bonuses, physical objects and securities). Individuals who purchase social welfare lottery tickets and Chinese sports lottery tickets whose winning income does not exceed 10000 yuan shall be exempted from personal income tax, and those who exceed 10000 yuan shall be taxed in full according to the accidental income items (the tax rate of 438+0 1 as of April, 1965 is 20%). 10. Income other than the above-mentioned 10 tax item 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 of April 30th 1997, other income items determined by State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC): (1) Individuals were awarded the honorary prize of China Academy of Sciences by Cai Guanshen 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. Second, the tax-free public misunderstood the "starting point". The correct statement should be "personal income tax exemption". There is a strict difference between the "threshold" and the "exemption amount": the so-called threshold means that the taxable object reaches the boundary where the tax amount begins to be taxed. When the amount of the taxable object does not reach the threshold, no tax will be levied. Once the amount of tax object reaches or exceeds the threshold, it is necessary to tax the whole amount, not just the part that exceeds the threshold. The so-called exemption amount is the amount exempted from taxation in the total amount of tax objects. It is the amount deducted in advance from the total amount of the taxable object according to certain standards. The exemption amount is not taxed, only the part that exceeds the exemption amount is taxed. The difference between the two is: suppose the figure is 2000 yuan, and your monthly salary is 200 1 yuan. If it is tax-free, 2000 yuan will be exempted, and only the excess 1 yuan will be paid. If it is the threshold, 2000 yuan is not enough, but the part exceeding 2000 yuan will be paid in full, that is, the tax will be paid at 200 1 yuan.

Legal objectivity:

Individual Income Tax Law Article 2 Individual income tax shall be paid on the following personal income: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.