Legal subjectivity:

If a citizen's salary exceeds 5,000, he or she must pay personal income tax in proportion to the excess. It is the citizen's legal obligation to pay tax in accordance with the law. So what are the taxable items of personal income tax? Today, the editor has compiled the following content to answer your questions. I hope it will be helpful to you. The taxable items of personal income tax include the following 11 items: 1. Wage and salary income Wage and salary income refer to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and Other income related to office or employment. This means that any income obtained by an individual, as long as it is related to employment or employment, regardless of the source of capital expenditure of the unit or payment in the form of cash, kind, negotiable certificates, etc., is taxable as wages and salary income. object. 2. Income from production and business operations of individual industrial and commercial households. Income from production and business operations of individual industrial and commercial households includes four aspects: (1) Urban and rural individual industrial and commercial households that have been approved by the industrial and commercial administration department to open business and obtain a business license are engaged in industry, handicrafts, construction, etc. Income from production and operations in the industry, transportation industry, commerce, catering industry, service industry, repair industry and other industries. (2) Income obtained by an individual who has obtained a business license and engaged in school running, medical treatment, consulting and other paid service activities with the approval of relevant government departments. (3) Income obtained by other individuals engaged in individual business and production and operations, that is, income obtained by individuals temporarily engaged in production and operation activities. (4) Various taxable income related to production and operation of the above-mentioned individual industrial and commercial households and individuals. 3. Income from contracted operations and leasing operations of enterprises and institutions. Income from contracted operations and leasing operations of enterprises and institutions refers to the income obtained from individual contracted operations, group leasing operations, and subcontracting and subletting, including income obtained by individuals on a monthly basis. Or income in the nature of wages or salaries obtained on a per-time basis. 4. Income from labor remuneration Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, review, calligraphy, painting, sculpture, Income from film and television, sound recordings, videos, performances, performances, advertising, exhibitions, technical services, introduction services, economic services, agency services and other services. 5. Income from author remuneration Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books or newspapers. The "works" mentioned here refer to works including Chinese and foreign texts, pictures, music scores, etc. that can be published and published in the form of books, newspapers and periodicals; "personal works" include my own writings, translated works, etc. If an individual receives remuneration for a posthumous work, tax shall be calculated based on the income item of the remuneration. 6. Income from royalties Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. Income from providing the right to use a copyright does not include income from royalties. The income obtained by the author from the public auction (bidding) of the original or copy of the manuscript of his written work shall be taxed as a royalty income item. 7. Interest, dividends, and bonus income. Interest, dividends, and bonus income refer to the interest, dividend, and bonus income obtained by individuals from owning debts and equity. Interest refers to personal deposit interest, loan interest and interest on the purchase of various types of bonds. Dividends, also known as dividends, refer to the investment benefits that stock holders receive from a joint-stock company on a regular basis based on their stocks according to the articles of association of the joint-stock company. Dividends, also known as company (enterprise) dividends, refer to the portion of profits that a joint-stock company or enterprise distributes in excess of dividends based on the profits that should be distributed on a per-share basis. When a joint-stock enterprise pays dividends to individual shareholders in the form of stocks, or dividends, that is, bonus shares, the income tax shall be calculated based on the face value of the stocks distributed. 8. Income from property leasing Income from property leasing refers to the income obtained by individuals from leasing buildings, land use rights, machinery, equipment, vehicles, and other properties. Property includes movable and immovable property. 9. Income from property transfer Income from property transfer refers to the income obtained by an individual from transferring valuable property, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other self-owned properties to others or entities, including the transfer of real estate and movable property And the income obtained. There is no tax for the time being on income derived from individual stock trading. 10. Incidental income Incidental income refers to the income obtained by an individual that is non-recurring and belongs to various opportunistic incomes, including winning a prize, winning a prize, winning a lottery and other incidental income (including bonuses, physical objects and securities). Individuals who purchase social welfare lottery tickets or Chinese sports lottery tickets and whose one-time winning income does not exceed 10,000 yuan are exempt from personal income tax. If the income exceeds 10,000 yuan, the full amount shall be calculated as incidental income items. 11. Other income In addition to the above 10 taxable items, other income that should be taxed 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 the State Administration of Taxation. As of April 30, 1997, other income items determined to be taxable by the Ministry of Finance and the State Administration of Taxation include: (1) Individuals receiving honorary bonuses for academicians of the Chinese Academy of Sciences issued by the "Caiguanshen Chinese Academy of Sciences Academician Honors Foundation". (2) Individuals receive savings bonuses paid by the banking sector at rates exceeding the nationally prescribed interest rates and value preservation subsidy rates. (3) Unpaid and preferential income received by individuals as a result of paying relevant insurance premiums by the employer where they work. (4) Interest (or similar income paid in other names) paid by the insurance company to the life insurance customers who have not been insured during the policy period based on the insured amount and the interest rate of bank savings deposits for the same period.

(5) Rebate income or transaction fee return income received by individual shareholders from securities companies recruiting large shareholders to open accounts and trade with the company, and paying part of the transaction fees obtained to large shareholders. (6) Individuals obtain certain units and departments to issue cash, in kind or valuable coupons to relevant personnel of other units and departments during year-end summaries, various celebrations, business transactions and other activities. (7) Resignation risk payment. (8) Individuals provide guarantees for units or others and receive remuneration. If it is difficult to define which taxable income item the individual's income is, it shall be reviewed and determined by the competent tax authority. The above is the relevant knowledge compiled by the editor for everyone. I believe that everyone has a general understanding through the above knowledge. If you still encounter any more complex legal issues, you are welcome to log in to the website for online consultation with lawyers.