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对由公司、企业代其雇员缴纳个人所得税应如何计算个人所得税税额问题,原财政部税务总局(86)财税外字第034号文件已做出了明确规定,鉴于修改后的《个人所得税法》所附的适用于工资、薪金所得的《税率表》中的级距已由收入额改为所得额,因此,原计算方法,也应进行相应的调整。调整后的计算公式和方法为:
As for the issue of how to calculate personal income tax on the payment of personal income tax by the company and its employees on behalf of its employees, the original document of the Ministry of Finance and the State Administration of Taxation (86) Cai Shui Wai Zi No. 034 has made clear that in view of the amended “Personal Income Tax Law” The grade of “tax rate table” applied to salary and salary income has been changed from income to income. Therefore, the original calculation method should be adjusted accordingly. The adjusted formula and method are: