Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons in the process of personal income tax collection and management.

The objects of taxation are as follows:

1. Legal object, taxpayers of individual income tax are those who live in China and do not live in China but get income from China, including citizens in China, foreigners who get income in China and compatriots from Hong Kong, Macao and Taiwan;

2. Resident taxpayers, individuals who have a domicile in China or have no domicile in China for one year, bear unlimited tax obligations, that is, pay personal income tax on their income obtained in China and abroad;

3. non-resident taxpayer, an individual who has neither a domicile nor a domicile in China, but has lived in China for less than one year, bears limited tax obligations and only pays personal income tax on his income obtained from China.

The contents of the tax are as follows:

1, salary income. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment;

2. Income from labor remuneration. Income from remuneration for labor services refers to income obtained by individuals engaged in activities such as design, decoration, installation, drawing, 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, advertisement, exhibition, technical service, introduction service, economic service and agency service.

3. Income from remuneration. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in the form of books and newspapers;

4. Royalty income. 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.

legal ground

Individual Income Tax Law of the People's Republic of China

Article 3 The tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.