Do I have to pay traffic and mobile phone taxes? When will it be implemented?

If necessary, it will be implemented from September 18, 2009.

The scope of individual income tax payment is as follows:

(1) Income from wages and salaries

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

Some subsidies and allowances that do not belong to the nature of wages and salaries, or income from wages and salaries that do not belong to taxpayers themselves, are not taxed. These projects include: ① one-child subsidy; (2) the implementation of the civil service wage system, not included in the basic wage subsidies, allowances and family non-staple food subsidies; ③ Parenting allowance; (4) Travel allowance and meal miss allowance.

Taxi business units operate taxi drivers by bicycle contracting or leasing, and the income obtained by taxi drivers engaged in passenger and cargo business shall be taxed according to "wages and salaries".

Since June 5438+1October 20, 2004, enterprises and units have organized tourism activities for employees with outstanding marketing performance in the name of training courses, seminars and work visits. , and marketing performance awards (including physical objects and securities, etc.). ) If an individual is exempted from travel expenses and travel expenses, the expenses incurred shall be fully included in the current salary and salary income of the marketing personnel.

If an individual holds a post in a company (including affiliated companies) and concurrently serves as a director or supervisor, the director's fee and supervisor's fee shall be combined with the individual's salary income, and individual income tax shall be paid uniformly according to the items of salary income.

(2) Income from production and operation of individual industrial and commercial households

The income from production and operation of individual industrial and commercial households refers to the taxable income related to production and operation of individual industrial and commercial households engaged in industries such as industry, handicraft industry, construction industry, transportation industry, commerce, catering industry, service industry and repair industry.

Individual industrial and commercial households or individuals who specialize in planting, breeding, feeding and fishing (four industries) will not be subject to personal income tax for the time being.

The income obtained by taxi drivers engaged in individual taxi business shall be subject to individual income tax according to the items obtained by individual industrial and commercial households. Income obtained by individuals engaged in lottery sales agency business shall be subject to individual income tax according to the item of "income from production and operation of individual industrial and commercial households".

(3) Income from contracted operation and lease operation of enterprises and institutions.

The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation, subcontracting and subletting, and also includes the income of wages and salaries obtained by individuals on a monthly or hourly basis.

(4) Income from remuneration for labor services

Income from remuneration for services refers to income from remuneration for services such as design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, agency services and other services.

If an individual holds the post of director or supervisor, but does not hold the post in the company, the income from director's fee and supervisor's fee belongs to the nature of labor remuneration, and should be taxed according to the income from labor remuneration.

(5) Income from royalties

The income from remuneration for writing refers to the income obtained by individuals from publishing their works in books, newspapers and periodicals. The works mentioned here include literary works, calligraphy and painting works, photographic works and other works. After the death of the author, the personal income tax shall also be levied on the remuneration obtained by his heirs.

The income of journalists, editors and other professionals who hold positions and are employed in newspapers, magazines and other units from publishing their works in the newspapers and periodicals of their own units belongs to the income obtained from holding positions and being employed. Their monthly salary income should be combined and personal income tax should be levied according to the income items of "wages and salaries".

(6) Income from royalties

Income from royalties refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises. Among them, the income from providing the right to use copyright does not include the income from remuneration; Personal income tax shall be paid according to the tax item of "income from royalties" for the income from economic compensation of individuals who have obtained concessions.

From May 1 2002, the script remuneration obtained by a screenwriter from a TV drama production unit no longer distinguishes whether the user of the script is his work unit, but is uniformly taxed according to the items obtained from the script remuneration.

(7) Income from interest, dividends and bonuses.

Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights.

(8) Income from property lease.

Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property.

Income obtained by individuals from subletting property belongs to the taxation scope of "income from property lease".

(9) Income from property transfer

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 property.

The specific provisions are as follows:

1. Income from stock transfer

Personal income tax will not be levied on the income from stock transfer.

2. Quantitative transfer of assets and shares

When a collective-owned enterprise is restructured into a joint-stock cooperative enterprise, individual income tax will not be levied on the quantitative assets that individual employees of the enterprise obtain ownership in the form of shares; When an individual transfers shares, personal income tax shall be levied according to the item of "income from property transfer" after deducting the actual expenses paid by the individual when obtaining shares and reasonable transfer expenses.

3. Individuals sell their own houses

(1) If an individual sells the purchased public housing, the taxable income shall be the balance of the sales price of the purchased public housing, after deducting the affordable housing price of the housing area standard, the original house price that exceeds the housing area standard, the income paid to the finance or the original property right unit and the reasonable expenses stipulated in the tax law.

(2) If taxpayers sell their own houses and buy houses again within 1 year from 20 1 year to 201year1year, they will no longer be exempted from personal income tax.

(three) the income obtained by individuals from transferring their own houses for more than 5 years and being the only living room for families shall continue to be exempted from personal income tax.

4. Individuals terminate their investment, joint venture and business cooperation for various reasons, and the income from equity transfer, liquidated damages, compensation and money recovered in other names obtained from invested enterprises or cooperative projects, invested enterprises and other investors in cooperative projects are all taxable income of individual income tax, and should be calculated and paid in accordance with the applicable provisions of the "income from property transfer" project.

(10) unexpected income

Accidental income refers to the income obtained by individuals due to accidental nature such as winning prizes, winning prizes and winning lottery tickets.

(1 1) Other income

The taxable income of the above 10 individuals is divided according to the nature of the income. In addition, new items that may need to be taxed in the future, as well as personal income obtained by individuals that are difficult to define taxable items, will be determined by the financial department of the State Council to collect personal income tax.