计税工资的扣除、资本性支出调整、债券利息收入的计征,是城乡信用社所得税汇算清缴税务调整的“难点”,这已成为规范所得税基管理的障碍。本文试从税收政策规定和操作管理方面上的问题,提出一些粗浅的建议。 一、关于计税工资扣除问题 实行计税工资办法后,月扣除最高限 The deduction of taxable salary, capital expenditure adjustment and the calculation of bond interest income are the “difficulties” in the tax adjustment of income tax of urban-rural credit cooperatives, which has become an obstacle to regulating the management of income tax base. This article tries to put forward some superficial suggestions from the aspects of tax policy and operational management. First, on the issue of deduction of tax deductions tax pay wage approach, the monthly deduction ceiling