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中国的个人所得税是分项税制,与西方国家的综合所得税制有所不同。在税法中,对个人的应纳税所得概括为十一项,并在税法的实施条例和有关规定中,对具体实施范围逐一作出了解释。 1、工资、薪金所得 是指个人因任职或者受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴、以及与任职或者受雇有关的其他所得。 奖金包括月份奖金、季度奖金、半年奖金和年度奖金。不包括省级人民政府、国务院部委和中国人民解放军军级以上单位,以及外国组织、国际组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金。
China’s personal income tax is a part-time tax system, which is different from the comprehensive income tax system in Western countries. In the tax law, the individual’s taxable income is summed up as eleven, and in the implementation of the tax law and the relevant provisions, the scope of the specific implementation of an explanation. Wages and salaries income refers to the salaries, salaries, bonuses, year-end salary increases, bonuses, allowances, subsidies and other incomes related to the employment or employment of an individual for his / her employment or employment. Bonuses include monthly bonus, quarterly bonus, half year bonus, and annual bonus. Excludes bonuses in science, education, technology, culture, health, sports and environmental protection from the provincial people’s government, ministries and commissions of the State Council and units above the PLA level of the Chinese People’s Liberation Army, as well as foreign and international organizations.