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稿酬和审稿费都是劳务报酬所得,都需缴纳个人所得税,但两者的具体缴纳规定又有所不同,本文具体介绍两者在计算缴纳个人所得税时的相同点和不同点。
The remuneration and reviewing fee are the income from labor service remuneration, all need to pay personal income tax. However, the specific payment rules of the two are different. This article introduces the similarities and differences between the two in calculating personal income tax.