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《中华人民共和国个人所得税法》规定,下列各项个人所得,应纳个人所得税: (1)工资、薪金所得;(2)个体工商户的生产、经营所得;(3)对企事业单位的承包经营、承租经营所得;(4)劳务报酬所得;(5)稿酬所得;(6)特许权使用费所得;(7)利息、股息、红利所得;(8)财产租赁
The Individual Income Tax Law of the People’s Republic of China stipulates that the following individual incomes shall be subject to personal income tax: (1) Wages and salaries; (2) Production and business income of individual industrial and commercial households; (3) Contracting of enterprises and public institutions (6) Income from royalties; (7) Income from interest, dividends and bonuses; (8) Property leasing