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国家税务总局国税发［１９９４］０８９号文第十四条规定：单位或个人为纳税义务人负担个人所得税税款的，应将纳税义务人取得的不含税收入额换算为应纳税所得额，计算征收个人所得税。国家税务总局国税发［１９９６］１６１号文规范了此类情况下应纳税款的计算公式：（一...
Article 14 of Guo Shui Fa [1994] 089 Article of the State Administration of Taxation stipulates that if an entity or individual bears the tax on personal income tax for the taxpayers, the tax-free income obtained by the taxpayers shall be converted into the taxable income, Calculate personal income tax. State Administration of Taxation Guo Shui Fa [1996] No. 161 documents the calculation of tax payable under such circumstances formula: (a ...