ambit of charge

Hello, the tax range is also called "tax range". The specific scope of taxation is the concretization of tax items. China's current tax system generally stipulates the specific scope of taxation for various taxes, tax items and some taxable products or items. Expansion: the scope of individual income tax 1. The salary income is 1. Taxable items: in addition to wages and salaries, bonuses, year-end salary increase, labor dividends and allowances are also subject to personal income tax according to wages and salaries. 2. Items that are not taxed or exempted: one-child subsidy; The implementation of the civil service wage system, not included in the basic wage subsidies, subsidies and family members of the total amount of non-staple food subsidies; Child care allowance; Travel allowance, catering allowance. II. Income from production and operation of individual industrial and commercial households 1, income from production and operation of individual industrial and commercial households in industries such as industry, handicrafts, construction, transportation, commerce, catering, service and repair. 2, individuals approved by the relevant government departments, obtain a license, engaged in school, medical care, consulting and other paid service activities. 3. Taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals. 4, other individuals engaged in individual industrial and commercial production and operation income. Three. Business income from contracting or leasing of enterprises and institutions is 65,438+0. After an individual contracts or leases an enterprise or institution, if the industrial and commercial registration is changed to individual industrial and commercial households, individual income tax shall be levied according to the items obtained from the production and operation of individual industrial and commercial households. 2. After an individual contracts or leases an enterprise or institution, if the industrial and commercial registration is still an enterprise, enterprise income tax shall be paid in accordance with the relevant provisions of enterprise income tax regardless of the mode of distribution. Then pay personal income tax in accordance with relevant regulations. Four. Income from labor remuneration is an important criterion to distinguish income from income from wages and salaries: whether there is an employment relationship or an employed relationship. Students who earn taxable income from work-study programs should pay personal income tax according to law. 5. The term "income from royalties" refers to the income obtained by individuals from the publication of 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. 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. Franchising mainly includes the following four rights: patent right, trademark right, copyright and non-patented technology. Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity. Eight, property rental income refers to the personal rental of buildings, land use rights, machinery and equipment, vehicles and other property income. Income obtained by individuals from subletting property belongs to the taxation scope of "income from property lease". Real estate development enterprises sign agreements with individual shop buyers to sell the shops they develop to individual buyers at preferential prices, and individual buyers must provide the purchased shops to real estate enterprises for rent free within a certain period of time. Individuals who pay less for the purchase of a house are taxed as "income from property lease". Income from property transfer refers to income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles and other property. 10. Accidental income refers to income obtained by individuals due to accidental nature such as winning prizes, winning prizes and winning lottery tickets. Personal income tax shall be levied on the gift income obtained by individuals participating in the prize-winning sales activities of enterprises as "accidental income".