The following personal income shall be subject to personal income tax:

1. Income from wages and salaries: the excessive progressive tax rate of 5% to 45% is applicable; Income from the production and operation of individual industrial and commercial households: the excessive progressive tax rate of 5% to 35% is applicable;

2. The excess progressive tax rate of 5% to 35% shall apply to the income from contracted operation and lease operation of enterprises and institutions; Income from labor remuneration: the proportional tax rate is applicable, and the tax rate is 20%. If the one-time income from labor remuneration is abnormally high, it may be levied. Income from royalties: the proportional tax rate is 20%, and the taxable amount is reduced by 30%.

Three, for the individual transfer of housing, can not provide the original value of the purchase invoice or reasonable expenses of the legal and valid documents, resulting in the inability to accurately calculate the amount of income payable, take the approved collection method to collect personal income tax, the approved collection rate is still 65438 0%.

If an individual transfers a house, and can provide the original purchase price invoice or legal and valid certificate of reasonable expenses, the taxable income shall be the balance after deducting the original purchase price and reasonable expenses from the sale of the house, and personal income tax shall be levied at 20%.

Legal objectivity:

Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (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%.