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我国个人所得税实行分类制征收方式,不同的收入类别适用不同的纳税方法。其中,工资、薪金所得按九级超额累进税率计算征收,劳务报酬按比例税率计算征收,并且其费用扣除标准也不一致,因此,同样数额的收入,按工资、薪金所得与按劳务报酬所得征税,其应缴纳的个人所得税额是有差别的。正是利用这种征税方式的差异,结合现行相关税法的规定,公司董事可以对每月领取的劳动报
China’s personal income tax classification of the collection system, different types of income for different tax methods. Among them, the salary and salary income are calculated according to nine extra progressive tax rates, and the remuneration for services is calculated and levied according to the proportional tax rate, and the deduction standard of the expenses is also inconsistent. Therefore, the same amount of income is taxed on the basis of wages and salaries and remuneration , The amount of personal income tax payable is different. It is to take advantage of this difference in taxation methods, combined with the relevant provisions of the relevant tax laws, directors of the company can receive monthly labor newspaper