论文部分内容阅读
在今年正式实施的新税法中,和普通老百姓关系最密切的恐怕要算是《中华人民共和国个人所得税法》了。什么样的收入该纳税,纳多少,怎么个纳法,老百姓有的可能并不明白。依照《中华人民共和国个人所得税法》,下列各项个人所得应纳个人所得税:工资、薪金所得;个体工商户的生产、经营所得;对企事业单位的承包经营、承租经营所得;劳务报酬所得;稿酬所得;特许权使用费所得;利息、股息、红利所得;财产租赁所得;财产转让所得;偶然所得。个人所得税缴纳的方法有两种:一种是纳税义务人自行申报纳税;另一种是由支付所得的单位或者个人代扣代缴个人应纳税款。注1:表一所称全月应纳税所得额是指依照《中华人民共和国个人所得税法》第六条的
In the new tax law formally implemented this year, the most closely related to ordinary people may be regarded as “the People’s Republic of China’s Individual Income Tax Law.” What kind of income tax, how many satisfied, how a na na law, some people may not understand. Pursuant to the Individual Income Tax Law of the People’s Republic of China, the following personal income tax shall be paid on the income of individuals: income from wages and salaries; income from the production and operation of individual industrial and commercial households; income from contracting and leasing of enterprises and public institutions; income from remuneration for labor services; Income from royalties; income from royalties; interest, dividends, bonuses; income from the leasing of property; income from the transfer of property; incidental income. There are two ways to pay personal income tax: one is the taxpayers voluntarily declare their own tax payment; the other is the unit or individual that pays the income tax withholding on behalf of individuals. Note 1: Table 1 refers to the whole month taxable income refers to the “People’s Republic of China Individual Income Tax Law” Article VI