I. Wage and 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.

Pay attention to the question:

1. Non-taxable items:

(1) One-child fee.

(2) the implementation of the civil service wage system, not included in the basic wage subsidies, non-staple food subsidies and family subsidies.

(3) child care subsidies.

(4) Travel allowance and meal miss allowance.

2. Other items belonging to "income from wages and salaries":

(1) Labor dividends obtained by employees of the company from purchasing state-owned shares of the enterprise;

(two) the taxi business units to take bicycle contracting or leasing business for taxi drivers, taxi drivers engaged in passenger and cargo business income;

(3) Economic compensation for termination of labor contract, re-employment of retirees, enterprise (occupational) annuity, exercise of stock options, etc.

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

Taxable income related to production and operation obtained by self-employed individuals and individuals.

Pay attention to two questions:

1. Determine whether the taxi belongs to an individual, and thus determine the tax items of the driver's passenger income.

Taxi belongs to individuals-it belongs to "income from the production and operation of individual industrial and commercial households". Including: the income of taxi drivers engaged in individual taxi business; Taxi owned by individuals, but affiliated taxi business units or enterprises and institutions, drivers pay management fees to affiliated units; Or the taxi business unit transfers the ownership of the taxi to the driver, and the income obtained by the taxi driver from passenger and cargo business shall be taxed according to the item of "income from production and operation of individual industrial and commercial households".

Taxi business units operate taxi drivers by bicycle contracting or leasing, and the income of taxi drivers engaged in passenger and cargo business is taxed according to "wages and salary income".

2. Use different tax items to distinguish income from non-production and operation of individual households.

Individual industrial and commercial households and individuals engaged in production and business operations shall calculate and collect personal income tax in accordance with the relevant provisions of other taxable items when obtaining other taxable income unrelated to production and business activities.

Individual investors in a sole proprietorship enterprise or partnership enterprise use enterprise funds to pay consumption expenses unrelated to the production and operation of the enterprise and purchase property expenses such as garages for themselves or their family members and related personnel, and are taxed according to the items obtained from the production and operation of the individual family.

Three. Income from contracted operation and lease operation of enterprises and institutions

Four. Income from labor remuneration

Income from remuneration for labor services refers to individuals engaged in design, decoration, installation, drawing, testing, 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, advertising, exhibition, technical services, introduction services, brokerage services, agency services and others.

Verb (abbreviation of verb) royalty income

Income derived by individuals from publishing their works in books, newspapers and periodicals.

Royalty income of intransitive verbs

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.

Seven. 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.

Eight. Property rental income

Including 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". When determining the taxpayer, it should be based on the property right certificate. If there is no property right certificate, it should be determined by the competent tax authorities according to the actual situation;

If the owner of the property right dies and rents out the property and has rental income during the period of not handling the property right inheritance procedures, the individual who collects the rent is the taxpayer.

Nine. 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 income from property transfer mainly involves five aspects in the textbook: the income from stock transfer, the income from the transfer of quantified assets and shares, the income from personal housing transfer, the income from the purchase and disposal of creditor's rights, and the income from personal auction of other property.

1. Personal income tax will not be levied on the income from stock transfer for the time being (domestic listed companies);

Stock and equity are not the same concepts.

2. The tax problem of individuals obtaining quantitative assets in the process of enterprise restructuring.

(1) Individuals obtain the quantified assets of enterprises in the form (what they obtain is only the basis for dividends, and the quantified assets of enterprises without ownership)-no personal income tax is levied;

(2) Individuals' substantial acquisition of enterprise quantitative assets (enterprise quantitative assets with ownership in the form of shares)-personal income tax deferral;

(3) Individual transfer of quantitative assets-individual income tax is levied according to the item of "income from property transfer";

(4) Dividends obtained by individuals from quantified assets (dividends and bonuses obtained by obtaining quantified assets of enterprises in the form of shares and participating in enterprise distribution)-personal income tax is levied according to the item of "interest, dividends and bonuses".

3. Calculation of taxable income of individual housing transfer

The transfer of individual housing should take the actual transaction price as the transfer income. If the housing transaction price declared by the taxpayer is obviously lower than the market price without justifiable reasons, the tax collection organ has the right to verify its transfer income according to the relevant information, but it must ensure that the taxable value of each tax is consistent.

Taxpayers can deduct the original value of the house, the tax paid in the process of transferring the house and the relevant reasonable expenses from their transfer income after the original purchase contract, invoices and other valid documents are audited by the tax authorities.

X. 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.

Personal income tax payable for unexpected income shall be withheld and remitted by the winning units and institutions.

XI。 Other income

Specific embodiment: individuals provide guarantees for units or others to get paid; In business promotion, advertising and other activities, enterprises give gifts to individuals outside their own units at will, and the gift income obtained by individuals from this; Personal income from gifts given by enterprises to individuals outside their own units in annual meetings, symposiums, celebrations and other activities; Donated housing and other personal income.

Tax accounting study