Q：
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Whether legal aid personnel need to pay Individual income tax when obtaining legal aid subsidies?
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A：
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According to the Announcement on Tax Policies Related to Legal Aid Subsidies (Announcement No. 25, 2022 of the Ministry of Finance and the State Administration of Taxation), "I. The legal aid subsidies obtained by legal aid personnel in accordance with the Legal Aid Law of the People's Republic of China shall be exempted from value-added tax and individual income tax.
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Q：
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When will the Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies Related to Legal Aid Subsidies (Announcement No. 25, 2022 of the Ministry of Finance and the State Administration of Taxation) come into force?
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A：
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January 1, 2022.
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Q：
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How to calculate individual income tax on author's remuneration obtained from publishing the same work in books, newspapers and periodicals?
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A：
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According to Paragraph 1 of Article 4 of the Notice of the State Administration of Taxation on Several Issues Concerning the Collection of Individual Income Tax (Guo Shui Fa [1994] No. 89), "Every time a person publishes the same work (written works, calligraphy and painting works, photographic works and other works) in the form of books, newspapers and periodicals, no matter whether the publishing entity pays the remuneration in advance or in installments, or pays the remuneration after publishing & printing the work, the individual income tax shall be calculated and levied on a lump sum basis based on the income from author's remuneration. For income from remuneration obtained from publishing or republishing the same work in two or more platforms, individual income tax may be levied on the income obtained from each platform or republishing the same work in separate installments. " The second paragraph stipulates: "If a personnel's same work is serially published in newspapers and periodicals, all his income from remuneration for serials shall be consolidated as one, and individual income tax shall be levied in accordance with the provisions of the tax law. Income from remuneration for authors who publish books after serials, or income from remuneration for authors who publish books first and then publish serials, shall be regarded as income tax for second editions.
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Q：
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When a person transfers his/her equity, under what circumstances will the tax authority need to check and ratify the income from equity transfer?
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A：
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The declared income from equity transfer is obviously low and there is no justified reason;
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Failing to file tax returns within the prescribed time limit, and failing to do so after being ordered by the tax authorities to do so within the prescribed time limit;
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The transferor is unable to provide or refuses to provide relevant information on the income from equity transfer;
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Other situations requiring verification of equity transfer income.
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Q：
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How is individual income tax levied on the income from lottery sales on a commission basis?
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A：
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Individual income tax shall be levied under "operating income" category.
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FAQ
