For the calculation of individual income tax, there will be negative values in theory, but in practice, the individual income tax that does not exceed the threshold will be counted and reported as zero tax payment. According to Article 6 of the Individual Income Tax Law of the People's Republic of China, the taxable income is calculated as follows:. （2） For income from wages and salaries of non resident individuals, the taxable income shall be the balance of the monthly income less 5000 yuan of expenses; For income from remuneration for labor services, remuneration for authors and royalties, the amount of each income shall be the taxable income. （3） For business income, the taxable income shall be the balance of the total income of each tax year after deducting costs, expenses and losses. （4） If the income from the lease of property does not exceed 4000 yuan each time, 800 yuan of expenses shall be deducted; If the amount is more than 4000 yuan, 20 percent of the expenses shall be deducted, and the balance shall be the amount of taxable income. （5） For income from the transfer of property, the taxable income shall be the balance of the income from the transfer of property less the original value of the property and reasonable expenses. （6） For income from interest, dividends, bonuses and incidental income, the amount of each income shall be the taxable income amount. For income from remuneration for labor services, remuneration for authors, and royalties, the amount of income shall be the balance of income minus 20 percent of expenses. The amount of income from author's remuneration shall be reduced by 70%. Individuals who donate their income to education, poverty alleviation, poverty relief and other public welfare charities, and the amount of donation does not exceed 30 percent of the taxable income declared by taxpayers, may be deducted from their taxable income; Where the State Council provides for full pre tax deduction of donations to public welfare and charitable undertakings, such provisions shall prevail. The special deduction specified in Item 1 of Paragraph 1 of this article includes the basic endowment insurance, basic medical insurance, unemployment insurance and other social insurance premiums and housing provident fund paid by individual residents in accordance with the scope and standards specified by the state; Special additional deductions, including expenditures for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly, shall be determined by the State Council and reported to the Standing Committee of the National People's Congress for the record. What are the other deductions of individual income tax? Other deductions determined according to law as mentioned in Item 1, Paragraph 1, Article 6 of the Individual Income Tax Law, Article 13 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, include the individual's payment of enterprise annuities and occupational annuities in line with national regulations, and the individual's expenditure on purchasing commercial health insurance and tax deferred commercial endowment insurance in line with national regulations, And other items that may be deducted as prescribed by the State Council. Special deductions, special additional deductions and other deductions determined according to law shall be limited to the taxable income of individual residents in a tax year; If the deduction cannot be completed in one tax year, the deduction shall not be carried forward to subsequent years. Article 14 The term "income from remuneration for labor services, income from remuneration for authors, and income from royalties" mentioned in Article 6, paragraph 1, Items 2, 4, and 6 of the Individual Income Tax Law shall be determined in accordance with the following methods: (1) Where income from remuneration for labor services, income from remuneration for authors, and income from royalties are one-off income, the income obtained shall be regarded as one income; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time. （2） For income from property lease, the income obtained within one month shall be regarded as one time. （3） For income from interest, dividend and bonus, the income obtained at the time of payment of interest, dividend and bonus shall be regarded as one time. （4） For incidental income, each time the income is obtained shall be regarded as one time. The above is about the calculation of individual income tax, may it be negative? Have you learned the knowledge of law?