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第一条凡从事工业、商业、服务业、建筑安装业、交通运输业以及其他行业,经工商行政管理部门批准开业的城乡个体工商业户,都是城乡个体工商业户所得税的纳税义务人(以下简称纳税人),都应当依照本条例的规定缴纳所得税。第二条纳税人每一纳税年度的收入总额,减除成本、费用、工资、损失以及国家允许在所得税前列支的税金后的余额,为应纳税所得额。第三条城乡个体工商业户所得税依照本条例所附的《十级超额累进所得税税率表》计算征收。
Article 1 Individual urban and rural industrial and commercial households engaged in industrial, commercial, service, construction and installation, transportation and other industries and approved by the administrative department for industry and commerce are all taxpayers of income tax of urban and rural individual industrial and commercial households (hereinafter referred to as the “ Taxpayers) shall pay income tax in accordance with the provisions of these Regulations. Article 2 The total amount of income of a taxpayer in each tax year, after deducting the costs, expenses, wages, losses and taxes that the State allows before the income tax, shall be the taxable income. Article 3 The income tax of individual industrial and commercial households in urban and rural areas shall be calculated and levied in accordance with the ”Ten Extra-progressive Income Tax Rates" attached to these Regulations.