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《中华人民共和国个人所得税税法》第三条,个人所得税的税率第一款规定:工资、薪金所得,适用超额累进税率,税率为百分之五至百分之四十五。第五条第一款规定:工资、薪金所得,按每月收入减除八百元的部分纳税。按照以上规定,辽宁财经学院经济研究所主编的《涉外所得税讲义》计算公式为: 1.应纳税所得额=每月工资、薪金收入额-扣除额(800元)
Article 3 of the “Personal Income Tax Law of the People’s Republic of China” stipulates in the first paragraph of the tax rate of personal income tax: The income from wages and salaries shall be subject to an excessively progressive tax rate of 5% to 45%. The first paragraph of Article 5 stipulates: Income from wages and salaries shall be taxed on the basis of monthly income minus 800 yuan. In accordance with the above regulations, the calculation formula for the “Legal Handbook on Foreign-related Income Tax” edited by the Institute of Economics of Liaoning Finance and Economics College is: 1. Taxable income amount = monthly salary, salary income amount - deduction (800 yuan)