工资、薪金所得是指个人因任职或受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职、受雇有关的其它所得。

2011年9月1日起个人所得税起征点调整为3500元，原来9级税制改为7级，第一级征税费率为3 -Wage and salary income is the personal office or employment obtained by the wages, salaries, bonuses, annual salary, labor dividends, allowances, subsidies and with the office, other employment-related income. September 1, 2011 to adjust personal income tax threshold from 3,500 yuan, the original nine to seven tax system, the first level tax rate is 3