Subjectivity of law:

China's personal income tax payment standards are as follows: Legal objects of taxation The taxpayers of personal income tax in China are those who live in China and those who do not live in China but get income from China, including China domestic citizens, foreigners who get income in China and compatriots from Hong Kong, Macao and Taiwan. A resident taxpayer who has a domicile in China, or an individual who has lived in China for 1 years without a domicile, is a resident taxpayer and should bear unlimited tax obligations, that is, pay personal income tax in accordance with the law on his income obtained in and outside China. Non-resident taxpayers are non-resident taxpayers who have neither domicile nor residence in China, or individuals who have lived in China for less than one year without domicile, and bear limited tax obligations, and pay individual income tax according to law only on their income obtained from China. Taxable content Wages, salary income and salary income 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. 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. Income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation and leased operation, as well as from subcontracting and subletting, including the income of wages and salaries obtained by individuals on a monthly or hourly basis. Income from remuneration for labor services refers to individuals engaged in design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition, technical service, introduction service, economic service and agency. 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. 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 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. Interest, dividends and bonus income refers to interest, dividends and bonus 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, 2118), payment interest and interest on 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. 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. Income from property transfer refers to the income obtained by individuals from transferring securities, equity, 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. Accidental income Accidental income means that the income obtained by individuals is non-recurring and belongs to all kinds of 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 of no more than 11,111 yuan shall be exempted from personal income tax. Those who exceed 11,111 yuan shall be taxed in full according to the accidental income items (the tax rate as of April 21, 2111 is 21%). In addition to the above-mentioned 11 taxable items, other incomes 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 State Taxation Administration of The People's Republic of China. As of April 31, 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 obtained 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.