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(一)应纳税所得额的分项计算 对个人所得的征税实施分项所得税制,应纳税所得额的计算,同实施综合所得税制的国家不同,采用定额和定率扣除费用的方法,计算应纳税所得额。 1、工资、薪金应纳税所得额的计算 在中国境内从事受雇活动取得的工资、薪金收入定额扣除费用800元后的余额为应纳税所得额。外籍人员在中国境内没有住所而取得来源于中国境内的工资、薪金收入,为了照顾
(1) Calculation of Taxable Income Sub-income tax shall be applied to the taxation of personal income, and the calculation of taxable income shall be based on the method of deducting expenses with fixed and fixed rates, Taxable income. 1. Calculation of Wages and Wages Taxable Income The balance of salary and salary income obtained after deducting the expenses of 800 Yuan from the employment activities in China is the taxable income. Foreign nationals who have no domicile in China but obtain wages and salaries derived from the territory of China in order to take care of them