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根据《国家税务总局关于印发〈征收个人所得税若干问题的规定〉的通知》(国税发[1994]089号)、《国家税务总局关于明确单位或个人为纳税义务人的劳务报酬所得代付税款计算公式的通知》(国税发[1996]161号)和《国家税务总局关于明确单位或个人为纳税义务人的劳务报酬所得代付税款计算公式对应税率表的通知》(国税发[2000]192号)三个文件,一般扣缴义务人在为纳税义务人的劳务报酬所得代付税款,计算应纳税额时,或税务人员要检查扣缴义务人申
Pursuant to the Circular of the State Administration of Taxation on Printing and Distributing the Several Provisions Concerning the Imposition of Individual Income Tax (Guo Shui Fa [1994] No. 089), the "State Administration of Taxation on behalf of the taxpayers’ (Guo Shui Fa [1996] No. 161) and the Circular of the State Administration of Taxation on the Corresponding Tax Rate Form for Calculating the Tax Revenue from the Payment of Remuneration for Remunerations Relating to the Remuneration of Service Payers (Guo Shui Fa [2000] 192) three documents, the general withholding agents in the payment of remuneration for taxpayers’ remuneration for services, tax payable, or tax officers to check the withholding agent