Q:
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Does the individual taxpayer need to pay individual income tax for the compensation for the infringement of copyright and portrait right? If yes, what tax categories should it be in?
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A:
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If it is because the individual’s work is published in the form of books, newspapers, etc., which infringes on copyright, the compensation obtained shall be withheld according to the income from the author's remuneration, and the other cases of copyright infringement shall be withheld according to the royalty income.
In the process of advertising design, production, and release, the income derived from providing the name and image shall be taxed according to the item of labour remuneration. Therefore, related compensation should also be taxed in accordance with income from labour remuneration.
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Q:
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How to understand “resident individuals who have received wages and salaries for the first time” in the Announcement No. 13 of 2020 of the State Administration of Taxation?
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A:
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The resident individuals who have received wages and salary income for the first time as mentioned in the announcement refer to resident individuals who have not received wages, salary income or continuous labour remuneration from the first month of the tax year to the time of new employment.
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Q:
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Parents are shareholders of the company, if they give their shares to their children, do their children have to pay individual income tax?
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Inheriting or transferring the stock rights from the spouse, parents, children, grandparents, grandchildren, siblings who can provide the legal identity certificate, as well as the caregiver or supporter who bears the direct support or support obligation to the transferor; the stock rights of the parents are given to the children free of charge, individual income tax is exempt.
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What should I do if I want to continue to enjoy the special additional deduction of individual income tax in 2021?
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A:
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Please check the policy according to your own situation, and fill in and confirm the relevant deduction information in a timely manner through the mobile APP of the Natural Person Electronic Taxation Bureau or the website.
If you have filled in and enjoyed the special additional deduction in previous year, you may confirm the information which has been filled in by one click; even if you do not confirm due to busy work or other matters, the special additional deduction information which has been filled in will be deemed effective and will be extended to year 2021.
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Q:
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I am an individual resident. How do I calculate the taxable income of domestic and overseas income in the current period?
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A:
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Resident individuals shall, in accordance with the provisions of the Individual Income Tax Law and its implementation regulations, calculate the current domestic and overseas income tax payable in accordance with the following methods:
Resident individuals’ comprehensive income derived from outside China shall be combined with domestic comprehensive income to calculate the tax payable;
Resident individuals’ business income derived from outside China shall be combined with domestic business income to calculate the tax payable. Resident individuals’ business income derived from overseas, the loss calculated in accordance with the relevant provisions of the Individual Income Tax Law and its implementation regulations shall not be used to deduct the taxable income within or from other countries (regions), but can offset the Business income from the same country (region) in subsequent years in accordance with the provisions of the Chinese tax law;
Resident individuals' income from interest, dividends, bonuses, property lease, property transfer, and incidental income (hereinafter referred to as other classified income) derived from outside China shall not be combined with domestic income, and the tax payable shall be calculated separately.
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