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基本案情 A时装制造有限公司是一家由日方控股的中日合资企业,公司董事会为了感谢总经理王先生两年来对公司做出的贡献,决定把公司1998年购买的用于日方管理人员居住的一套住房奖励给王先生。该住房价值50万元。根据董事会的决定,公司财务部门已做了“固定资产清理”的账务处理。王先生了解一些税法,知道自己取得的住房应该缴纳个人所得税,经查阅文件规定,在5年里将房价平均计入工资、薪金所得缴纳了个人所得税。2002年7月,区地税局在对该
Basic case A Fashion Manufacturing Co., Ltd. is a Japanese-Japanese joint venture controlled by the company board of directors in order to thank Mr. Wang for two years to make contributions to the company, decided to buy the company in 1998 for the Japanese management staff to live A set of housing awards to Mr. Wang. The housing value of 500,000 yuan. According to the decision of the board of directors, the financial department of the company has already done the accounting treatment of “fixed asset clean-up”. Mr. Wang understands some tax laws and knows that his own housing should be paid personal income tax. After checking the documents, he will average the house price into his salary in five years and pay his personal income tax on his salary income. July 2002, the district tax office in the right