Record · chinatax
ACC. 900067915
Reply of the State Administration of Taxation on the Collection of Individual Income Tax on Income from Various Training Classes Organized by Individuals
国家税务总局关于个人举办各类学习班取得的收入征收个人所得税问题的批复
This document clarifies that income earned by individuals from organizing various training classes is subject to individual income tax under the category of business income from self-employed industrial and commercial households.