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这是现实生活中的一个实际问题.单位在给小李发5月分工资时,由于计算有误,“税前工资”一栏多出了a元,需要在6月份的工资中扣除.由于涉及上缴个人所得税的问题,如果从小李的6月份工资中扣除a元,显然不合理,那么扣除多少钱才算公平呢?这就是本文所要讨论的问题.先给出我国对个人所得税的有关规定,见下表(工资、薪金所得适用表.征税起点为每月800元):
This is a real problem in real life. When the unit gives Xiao Li a salary in May, due to a calculation error, the “pre-tax wage” column is more than a yuan and needs to be deducted from the salary in June. With regard to the issue of personal income tax, if it is obviously unreasonable to deduct a yuan from Xiaoli’s June salary, then how much is deducted is fair? This is the issue to be discussed in this paper. First, China’s relevant provisions on personal income tax are given. , see the table below (applicable forms for income from wages and salaries. The tax starting point is 800 yuan per month):