个人所得税针对什么人？

中文

个人所得税是针对居民个人因从事生产经营活动、提供劳务以及转让财产等行为所获得的所得，按照法定税率征收的税种。简而言之，个人所得税是对个人收入的一种税收，其征税对象主要是有固定收入或偶然所得的居民个人。

个人所得税的纳税义务人包括在中国境内有住所或者无住所但在一个纳税年度内在中国境内居住累计满一百八十三天的个人。这意味着，无论你是中国公民还是外籍人士，只要你在中国境内有收入或财产转让等所得，都需要依法缴纳个人所得税。

个人所得税的征税范围广泛，包括但不限于工资、薪金、稿酬、特许权使用费、经营所得、财产租赁所得、财产转让所得、利息、股息、红利所得等。每个纳税年度，个人所得税的应纳税额会根据不同的所得项目、税率和扣除项目进行计算。

个人所得税的征收对于调节收入分配、促进社会公平具有重要意义。通过征收个人所得税，国家可以调整社会财富分配，减轻贫富差距，同时也有助于筹集财政收入，支持国家建设和发展。

英文

Individual income tax is a tax imposed on income received by individual residents from engaging in production and business activities, providing services, and transferring property, etc., in accordance with statutory tax rates. In simple terms, individual income tax is a tax on personal income, and its taxpayers are primarily individual residents with fixed income or occasional income.

The tax obligation of individual income tax includes individuals who have a domicile in China or no domicile but have resided in China for a cumulative period of 183 days or more within a tax year. This means that regardless of whether you are a Chinese citizen or a foreign national, as long as you have income or property transfers in China, you are required to pay individual income tax in accordance with the law.

The tax scope of individual income tax is broad, including but not limited to wages, salaries, royalties, franchise fees, business income, property rental income, property transfer income, interest, dividends, bonuses, etc. Each tax year, the taxable amount of individual income tax is calculated based on different income items, tax rates, and deductions.

The collection of individual income tax is of great significance in regulating income distribution and promoting social fairness. By collecting individual income tax, the government can adjust the distribution of social wealth, reduce the gap between the rich and the poor, and at the same time help raise fiscal revenue to support national construction and development.