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风险点一点计征个人所得税时,附加减除1 300元费用,只适用于外籍个人、港澳台同胞、华侨、远洋海员等“工资薪金所得”项目,对于上述个人取得其他各项所得项目,均不得享受附加减除费用。若认为附加减除费用放之四海而皆准,容易产生涉税风险。案例说一说H公司是一家高新技术企业,主要生产汽车配件等铝合金工业型材。2016年底,该公司投资500万元,从海外引进了一套新的流水线。为了让全体一线员工熟悉该设备,公司从国外邀请3位专家到现场讲解,并支付了一定数额
When the personal income tax is levied at a little bit, the additional deduction of RMB1,300 will only be applied to the “wage and salary income” items for foreigners, compatriots in Hong Kong, Maucao and Taiwan, overseas Chinese, and ocean-going sailors, and for other items obtained by the above individuals , Are not entitled to additional deductions costs. If you think additional deductions from all walks of life are accurate, prone to tax risks. Case Study H company is a high-tech enterprises, the main production of automotive parts and other aluminum alloy industrial profiles. At the end of 2016, the company invested 5 million yuan to introduce a new pipeline from overseas. In order to make all front-line staff familiar with the equipment, the company invited three experts from abroad to explain to the scene, and paid a certain amount