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个人所得税是财政收入的重要组成部分。它的设立,有效地调节了不同行业人与人之间的收入分配。但在实际稽查和收缴过程中,由于采用的计算方法不同,其收缴金额也不同。 一、案例及分析 某企业××年有职工260人,实际发放工资总额837.26万元,其中:在本公司发516万元,在子公司发320万元,代扣所得税1.26万元。 某检察机关对检查结果作出了以下处
Personal income tax is an important part of fiscal revenue. Its establishment has effectively adjusted the income distribution among people in different industries. However, in the actual inspection and collection process, due to the different calculation methods used, the amount collected is also different. I. Case and Analysis There are 260 employees in a certain enterprise × × year, and the actual salary paid is 8,372,600 yuan, including 5.16 million yuan in the Company, 3.2 million yuan in the subsidiaries and 12,600 yuan in withholding income tax. A prosecutor has made the following findings on the inspection results