| 浅谈特殊情况下工薪收入个人所得税的计算 |
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| 作者单位： | 石家庄铁路职业技术学院 河北石家庄050041 |
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| 摘 要： | 工资薪金个人所得税,是个人所得税收的主体组成部分,由支付工资、薪金所得的单位和个人负责代扣代缴。由于工资薪金个人所得税征税项目规定复杂,特别是单位内部分配形式多样化的情况下,扣缴义务人不易掌握。本文仅对特殊情况下工资、薪金收入个人所得税的计算予以探讨,以期完善个人所得税的代扣代缴工作。
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| 关 键 词： | 工薪所得 个人所得税 扣缴单位 |
The Computation of Individual Salaries Income Tax under Special Circumstance |
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| Authors: | Li Hongbing Li Xiaohong |
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| Institution: | Shijiazhuang Institute of Railway Technology Shijiazhuang Hebei 050041 China |
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| Abstract: | Individual income tax of the wages or salary is the main part of individual income revenue, withheld by units or individuals actually paying wages. Because the categories of individual income tax of the wages or salary is complicated, it is not easy for withholding agent to compute correctly. This paper only studies the computation of individual salaries income tax under special circumstance to perfect withholding of income tax. |
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| Keywords: | the work salary income individual income tax withholding agent |
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