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个人在平时的生产、生活中会遇到许多种收入。如何缴纳个人所得税呢?从较常见的几种情况看,要分别情况、分别处理:工资、薪金所得,是指个人因任职或受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴补贴以及其它与任职、受雇有关的所得。工资、薪金所得是以每月收入额减除费用八百元后的余额,为应纳税所得额,适用九级超额累进税率,税率为5—45%,个人在两处以上取得的工资、薪金所得和没有扣缴义务人的,应当自行申报纳税,工资、薪金所得应纳的税款,按月计征,由扣缴义务人或者纳税义务人在次月七日内缴纳,并向税务机关报送纳税申报表。
Individuals in the usual production, life will encounter many kinds of income. How to pay personal income tax? From the more common cases, to deal with separately, respectively: wages, salaries and wages, refers to the individual due to employment or employment to obtain wages, salaries, bonuses, year-end salary increases, labor dividends Allowance allowances, and other income related to employment and employment. Wages and salaries income is the balance after deducting the expenses of 800 yuan from the monthly income. For the taxable income, the tax rate of 5-45% applies at the progressive tax rate of nine, and the salaries and salaries obtained by individuals at more than two places If the taxpayers’ income, taxpayers’ income and taxpayers’ incomes are not deducted, the taxpayers’ income taxpayers’ Send tax returns.