(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. Excessive progressive tax rates are applicable, ranging from 3% to 45%, with a threshold of 3,500 yuan and 4,000 yuan for foreigners. After deducting the deductible amount such as five insurances and one gold, the tax will be paid in proportion if it exceeds the threshold.

(2) The total income of individual industrial and commercial households in each tax year, after deducting costs, expenses and losses, is the taxable income. An excess progressive tax of 5% to 35% is applicable,

(3) Income from contracted operation and leased operation of enterprises and institutions refers to income obtained by individuals from contracted operation, leased operation, subcontracting and subletting, including income in the nature of wages and salaries obtained by individuals on a monthly or hourly basis. The balance after deducting necessary expenses is taxable income.

(4) Income from remuneration for labor services (referring to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service and brokerage service). ), royalty income (refers to the income obtained by individuals providing patents, trademarks, copyrights, non-patented technologies and other franchise rights; Income from providing copyright use rights, excluding royalties) and income from property leasing (referring to income obtained by individuals renting buildings, land use rights, machinery and equipment, vehicles, boats and other property). ), each income does not exceed 4000 yuan, the cost is reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. A proportional tax rate of 20% applies.

(5) Income from royalties refers to income obtained by individuals from publishing their works in books, newspapers and periodicals. Every time the income does not exceed 4000 yuan, the cost will be reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses shall be deducted, and 30% of the tax payable shall be deducted.

(6) Income from interest, dividends, bonuses, accidental income and other income shall be taxed. (7) Income from property transfer refers to income obtained by individuals from transferring securities, stocks, buildings, land use rights, machinery and equipment, vehicles, ships and other property.

The threshold mainly depends on what kind of income you belong to.