What is the scope of tax collection?

I. Scope of individual income tax collection

1, salary income

Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are the tax targets of wages and salaries.

2. Income from production and operation of individual industrial and commercial households

Income from the production and operation of individual industrial and commercial households in urban and rural areas who have been approved by the administrative department for industry and commerce and obtained a business license and engaged in industries such as industry, handicrafts, construction, transportation, commerce, catering, service and repair.

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 and subcontracting or subletting, including the income of wages and salaries obtained by individuals on a monthly or hourly basis.

4. royalty income

The income from remuneration for writing refers to the income obtained by individuals from publishing 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 works behind them shall be taxed according to the items contained in the remuneration.

5. royalty income

Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty.

6. Interest, dividends and bonus income

Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights. Interest refers to personal deposit interest (+65438 the day after the announcement of cancellation of interest tax by the state on October 8th, 2008), loan interest and interest on purchasing various bonds.

Dividend, also known as dividend, refers to the investment income that shareholders regularly get from joint-stock companies according to their articles of association. 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 pay taxes according to the face value of the shares distributed.

7. Property rental income

Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, boats and other property. Property includes movable property and immovable property.

8. Income from property transfer

Income from property transfer refers to the income obtained by individuals from transferring their own property such as securities, shares, buildings, land use rights, machinery and equipment, vehicles and boats to others or units, including the income obtained from the transfer of real estate and movable property. There is no tax on the income from individual stock trading for the time being.

Two. Personal income tax payer

(1) Taxpayers of personal income tax in China are: income of domestic citizens, income of individuals living in their own countries and income obtained from their own countries by overseas individuals.

(2) The taxpayers of individual income tax in China are:

1. The taxpayer of personal income tax in China is the person who lives in China and has income.

2 individuals who do not live in China but obtain income from China, including citizens in China, foreigners who obtain income in China and compatriots from Hong Kong, Macao and Taiwan.

3. Resident taxpayer: An individual who has a domicile in China or has no domicile in China for 1 year is a resident taxpayer and shall bear unlimited tax obligations, that is, he shall pay personal income tax on his income obtained in China and abroad according to law.

4. non-resident taxpayer: non-resident taxpayer, who has no domicile or residence in China but has lived in China for less than one year, has limited tax liability, and only pays personal income tax according to law on his income obtained from China.

Extended data:

Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.

Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

References:

Personal income tax Baidu encyclopedia