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贯彻执行新个税法:实体从旧,程序从新修改后的《中华人民共和国个人所得税法》(以下简称“新个税法”)及其实施条例将于2011年9月1日起施行。国家税务总局近日发布《关于贯彻执行修改后的个人所得税法有关问题的公告》(2011年第46号,以下简称“第46号公告”),就工资、薪金所得项目减除费用标准和税率的适用,个体工商户的生产、经营所得项目应纳税额的计算,企事业单位的承包经营、承租经营所得应纳税额的计算等问题进行了明确。此次税法修正是在年度中间进行,既涉及实体问题,又涉及程序问题。因此,贯彻执行修正后的个人
Implementation of the new tax law: the entity from the old, procedures, the newly revised “Personal Income Tax Law of the People’s Republic of China” (hereinafter referred to as “the new tax law”) and its implementation regulations will be September 1, 2011 shall come into operation. The State Administration of Taxation recently released the “Notice on Implementing the Amended Individual Income Tax Law” (No. 46 of 2011, hereinafter referred to as “No. 46 Announcement”), deducting the standard of fees and salary income items and The application of the tax rate, the production of individual industrial and commercial households, the calculation of the tax payable of the operating income items, the contractual management of enterprises and public institutions, the calculation of the tax payable of leased operating income and other issues were clarified. The revision of the tax law is conducted in the middle of the year, covering both substantive issues and procedural issues. Therefore, implement the amended individual