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风险点一点随着人们收入结构日趋多元化,除正常的工资薪金外,还可能有劳务报酬所得等其他收入来源。而劳务报酬所得计征个人所得税较为复杂,如果是连续性提供劳务,劳务报酬计征个人所得税应以一个月为“一次”。案例说一说马老师在某中学任英语教师,退休后,她被某教育培训公司看中,聘为临时英语教师,每周六教初中英语课程。双方约定:马老师每月教学4次,每次报酬800元,每月
Risk A little more With the diversification of people’s income structure, in addition to the normal wage and salary, there may be other sources of income such as income from remuneration services. However, the income tax on labor remuneration is more complicated. If the labor income is provided continuously, the personal income tax on labor remuneration should be “one time” for one month. Case study said Ma teacher in a middle school as an English teacher, after retirement, she was a education and training company fancy, hired as a temporary English teacher, teaching junior high school English lessons every Saturday. The two sides agreed that: Mr. Ma teaching 4 times a month, each pay 800 yuan a month