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个人所得税是以个人(自然人)取得的各项应税所得为对象征收的一种税,是市场经济发展的产物。随着近些年我国经济改革开放的深入,个人所得税的税收收入也随着我国经济运行质量、人民收入水平的提高而有较大幅度的增长,逐步成为地方财政的重要收入来源。本文对学校教师缴纳个人所得税的有关问题进行了深入探讨,并结合实例对学校教师缴纳个人所得税的计算方法做了比较详实的说明。
Personal income tax is a kind of tax levied on the basis of various taxable incomes obtained by individuals (natural persons) and is the product of the development of market economy. With the deepening of China’s economic reform and opening up in recent years, the tax revenue of personal income tax has also risen substantially with the improvement of China’s economic performance and people’s income levels, and has gradually become an important source of income for local finance. This article has carried on the thorough discussion to the related question that the school teacher pays personal income tax, and has made the more detailed explanation with the example to the school teacher pay personal income tax computation method.