按照个人所得税规定,工资、薪金所得、劳务报酬所得、稿酬所得、财产租赁、转让所得等11项收入应当缴纳个人所得税。个人所得税征收的计算方法是:1、工资、薪金所得以每月收入额减除费用额800元后的余额按照5—4 5%的超额累进税率计算纳税。2、个体工商户的生产经营所得,以每一纳税年度的收入额,减除成本、费用以及损失后的余额,按照5—35%的超额累进税率纳税。3、对企、事业单位的承包、承租经营所得,以每一年度的收入总额减除必要的费用后的余额,以5—35%的超额累进税率纳税。4、劳务报酬所得、稿酬所得、特许权使用费所得、财产租赁所得,每次收入不超过 In accordance with the provisions of personal income tax, personal income tax should be paid for 11 items of income such as salary, salary income, income from labor service remuneration, remuneration income, property lease and transfer of income. The calculation of personal income tax collection is: 1, wages, salaries and wages in the monthly income minus the amount of 800 yuan after the balance in accordance with the 5-4 5% over-progressive tax rate calculation. 2. The income from the production and business operation of individual industrial and commercial households shall be taxed at an excessively progressive tax rate of 5-35% based on the amount of income for each tax year, after deducting costs, expenses and losses. 3, the enterprises and institutions of contractual, leasing operating income to the total annual income after deducting the necessary fee balance, 5-35% over the progressive tax rate. 4, income from remuneration for services, royalties, income from royalties, property rental income, each income does not exceed