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武汉市在税制改革中,根据我国个人收入调节税暂行条例有关规定,最近对征收个人收入调节税作出政策性的规定。规定的具体内容包括:将个人月工薪收入征税起点由400元提高到600元;私营企业因各种原因转制、升格后,企业资产超过投资转为注册资金的,暂免征个人收入调节税;对承包经营者和各种购销人员仍实行单项征税,即对其年终取得的承包收入加上平时取得的工薪收入,全年由原规定扣除4800元提高到扣除7200
In the reform of the tax system, according to the relevant provisions of the Provisional Regulations on the Regulation of Individual Income in China, Wuhan Municipality recently made policy-related provisions on the tax adjustment on personal income. Specific provisions include: personal monthly wage income tax start from 400 yuan to 600 yuan; private enterprises for various reasons, restructuring, upgrading, the enterprise assets over the investment into the registered capital temporarily exempt from personal income tax adjustment ; The contractor and various purchasing and selling personnel still carry out a single tax, that is, the contractual income obtained at the end of the year plus the usual wage income obtained throughout the year deducted from the original 4800 yuan to 7200