3. 个人所得税 Personal Income Tax
• Individual income tax shall be paid on the following categories of income:
• 一、工资、薪金所得；
(1) income from wages and salaries;
• 二、劳务报酬所得；
(2) income from remuneration for personal services;
• 三、特许权使用费所得；
(3) income from royalties;
• 四、利息、股息、红利所得；
(4) income from interest, dividends and bonuses;
• 五、财产租赁所得；
(5) income from the lease of property;
• 六、经中华人民共和国财政部确定征税的其它所得。
(6) other income specified as taxable by the Ministry of Finance of the
People's Republic of China.
4. 关税 tariff
• Tariff refers to the taxes which set up by the
government to impose on importers and exporters
on import and export commodities through the
border.
Good morning everyone, today I want to talk something about tax. Maybe you are not aware of it, but tax is and will be continue to affect our life. Today I’will introduce some of the tax that related to us.
First is the Value Added Tax or we can call it VAT. Maybe you are confused with its name but the VAT is truly the most important tax in our life. last year, nearly 40% of the tax income of our country is the VAT. For example, when we purchase equipment for our lab, teacher Yang always told us to ask for invoice, and the invoice’s title is the VAT. It is that if you want to sell thins to other people, each thing you sell contains some value add tax that pay to our government, and this will usually add into the price and paid by the customer. Different types of merchandise has different tax rate, you can see from here. and we usually paid 17% or 13% rate of tax when we buy things on TAOBAO or JingDong.
Next I want to introduce the personal income tax. According to the law of our country, we should pay the personal income tax under these situation: first is ….
So next time when you apply for jobs, don’t be glamored by be salaries and bonuses they told you, asked them how much you can get after tax.
Tariff plays a very important role between countries. Usually the tariff will be lower if two countries have a good relationship and it will be higher and used as a weapon if two countries have a trade war. To ourselves, each of us has Five thousand RMB of allowance when you get back to china from foreign countries. Technically you have to pay extra tariff
if all the things you brought back valued more when they add together. So you bought a luxury bag or a computer or an iPhone in the foreign countries, just unpack it to avoid the tariff.
At last you may ask the government get so much money from us in a year, where did the money go? Railways、national defense、compulsory education、Scientific research、 Infrastructures, tax is using everywhere around us, and it’s making our life better and better.
