Individual income tax rates:
(1) Comprehensive income (wages and salaries, labor service remuneration, author's remuneration, royalties) is subject to progressive rates from 3% to 45%;
(2) Business operation income is subject to progressive rates from 5% to 35%;
(3) Interest, dividends and bonuses, property lease income, property transfer income, and incidental income are subject to a flat rate of 20%.

(Note: For resident individuals, taxable comprehensive income is annual income minus a standard deduction of ¥60,000 plus special deductions and special additional deductions.)

个人所得税的税率：
（一）综合所得（工资薪金、劳务报酬、稿酬、特许权使用费），适用百分之三至百分之四十五的超额累进税率；
（二）经营所得，适用百分之五至百分之三十五的超额累进税率；
（三）利息、股息、红利所得，财产租赁所得，财产转让所得和偶然所得，适用比例税率，税率为百分之二十。

（注：居民个人综合所得以每一纳税年度收入额减除费用六万元以及专项扣除、专项附加扣除后的余额为应纳税所得额。）