Who should pay taxes?

Individual industrial and commercial households, natural persons and legal persons all need to pay taxes. People and citizens in China have the obligation to pay taxes according to law. Income from wages and salaries, remuneration for labor services, royalties, operating income, interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be taxed according to law. Individual income tax of residents shall be calculated on a consolidated basis according to the tax year, and on a monthly or itemized basis.

What tax benefits has the state given us?

1, tax threshold

From 1980 to 800 yuan, the tax threshold of 5,000 yuan was raised for the fourth time.

2. Special tax deduction. This is aimed at a specific group of people. There are seven categories:

(1), with children at home.

He can enjoy a fixed deduction of 1 1,000 yuan per month from the age of three to his doctoral degree, which means that your previous tax threshold was 5,000 yuan, but after having a child, it became 6,000 yuan, and one more child will add 1, 200 yuan.

(2) Continuing education

If you want to take the exam after graduation, you can also enjoy a fixed monthly deduction from 400 yuan.

(3) If you study technology, you can directly deduct 3600 yuan after getting the certificate.

(4) Working outside and renting a house.

(5) Buy a house and pay the mortgage.

(6) Parents over 60 years old

(7) Family members are seriously ill, and the medical insurance expenses exceed 15000 after reimbursement.

All the above seven items can enjoy preferential tax reduction by the state. How to declare, you can go to the personal income tax APP to check. The policy stipulates that it must be submitted at the end of each year.

legal ground

Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the income of the following individuals:

(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.