Legal objectivity:

Article 2 of the Individual Income Tax Law of the People's Republic of China stipulates that individual income tax shall be paid for the following items: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (9) Accidental income. Article 3 of the Individual Income Tax Law of the People's Republic of China: (1) For comprehensive income, an excessive progressive tax rate of 3% to 45% shall apply; (2) The excess progressive tax rate of 5% to 35% shall apply to business income; (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to a proportional tax rate of 21%. Calculation of taxable income in Article 6 of the Individual Income Tax Law of the People's Republic of China: (1) The comprehensive income of individual residents, after deducting expenses of 61,111 yuan from the income in each tax year and the balance after special deductions, special additional deductions and other deductions determined according to law, is taxable income.