How to calculate the individual income tax in Hubei? The calculation method of individual income tax in Hubei is: taxable income=monthly income - 5000 yuan (threshold) - special deduction (five insurances and one fund, etc.) - special additional deduction - other deductions determined according to law. Then, it is calculated by multiplying the taxable income amount by the tax rate. The collection of individual income tax can be divided into monthly collection and annual collection. Income from production and business operations of self-employed industrial and commercial households, income from contracted or leased operations of enterprises and institutions, income from wages and salaries in specific industries, and income derived from sources outside China shall be taxed on an annual basis, while other income shall be taxed on a monthly basis. According to Article 2 of the Individual Income Tax Law of the People's Republic of China, individual income tax shall be paid on the following individual income: (1) income from wages and salaries; （2） Income from remuneration for labor services; （3） Income from author's remuneration; （4） Income from royalties; （5） Business income; （6） Income from interest, dividends and bonuses; （7） Income from lease of property; （8） Income from property transfer; （9） Accidental income. Individual income tax shall be calculated on a consolidated basis according to the tax year for income derived by individual residents from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income"); Individual income tax shall be calculated monthly or sub item by item for non resident individuals who obtain income from items 1 to 4 of the preceding paragraph. Taxpayers who derive income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.
 What is the scope of personal income? According to Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, the scope of individual income as stipulated in the Individual Income Tax Law: (1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or tenure. （2） The term "income from remuneration for labor services" refers to income derived by individuals from engaging in labor services, including design, decoration, installation, drafting, laboratory testing, testing, medical treatment, law, accounting, consulting, lectures, translation, manuscript review, calligraphy and painting, sculpture, film and television, recording, video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services Income from agency services and other labor services. （3） The term "income from author's remuneration" shall mean income derived by individuals from the publication of their works in books, newspapers, periodicals, etc. （4） The term "income from royalties" shall mean income derived by individuals from the provision of the right to use patents, trademarks, copyrights, non patented technology and other concessions; Income derived from the provision of the right to the use of copyright shall not include income from author's remuneration.