According to the provisions of Article 8 of the Measures for Self-declaration of Individual Income Tax (Trial), the annual income mentioned in Article 6 of these Measures shall be calculated according to the following methods:
(1) Income from wages and salaries shall be calculated according to the amount of income without deduction of expenses (per month 1.600 yuan) and additional deduction of expenses (3,200 yuan per month).
(2) The income from the production and operation of individual industrial and commercial households shall be calculated according to the taxable income. If the audit collection is implemented, it shall be calculated according to the total income after deducting costs, expenses and losses in each tax year; If it is levied at a fixed rate on a regular basis, it shall be calculated according to the annual taxable income declared by taxpayers themselves, or calculated according to the annual taxable income declared by taxpayers themselves multiplied by the taxable income.
(3) The income from contracted operation and lease operation of enterprises and institutions shall be calculated according to the total income of each tax year, that is, according to the operating profit actually obtained by contracted operation and lease operators, plus the income from wages and salaries obtained from contracted and leased enterprises and institutions.
(4) Income from remuneration for labor services, remuneration for manuscripts and royalties shall be calculated according to the balance of income after deducting expenses (every 800 yuan or 20% of income).
(five) the income from the lease of property shall be calculated without deducting the expenses (20% of the income per 800 yuan) and the repair expenses.
(6) The income from the transfer of property shall be calculated according to the taxable income, that is, the balance of the income from the transfer of property after deducting the original value of the property, taxes paid in the process of transferring the property and relevant reasonable expenses.
(seven) interest, dividends, bonus income, accidental income and other income shall be calculated in full according to the amount of income.
Extended data:
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall pay individual income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
Article 3 The tax rate of individual income tax:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;
(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income;
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.
Baidu Encyclopedia-Measures for Self-declaration of Individual Income Tax (for Trial Implementation)