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一、个人所得税的纳税人根据《中华人民共和国个人所得税法》规定,在中国境内有住所,或者无住所而在境内居住满1年的个人,从中国境内和境外取得的所得,应依照税法规定缴纳个人所得税;在中国境内无住所又不居住,或者无住所而在境内居住不满1年的个人,从中国境内取得的所得,应依照税法规定缴纳个人所得税。二、个人所得税的征税范围
Taxpayers with personal income tax According to the provisions of the Individual Income Tax Law of the People’s Republic of China, individuals with residences in China, or those who have resided in China for at least one year without obtaining any domicile, shall obtain income derived from inside and outside China according to the provisions of tax law Pay personal income tax; those who have no domicile in China or do not reside or have no domicile and live in China for less than one year, their income from China shall pay personal income tax in accordance with the provisions of the tax law. Second, the scope of personal income tax