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国家税务总局国税发[1994]089号《关于印发<征收个人所得税若干问题的规定>的通知》文件中第十三条规定:纳税人一次取得属于数月的奖金或年终加薪、劳动分红(即一次性所得或收入),一般应将全部奖金或年终加薪、劳动分红同当月份的工资、薪金合并计征个人所得税。但对于合并计算后提高适用税率的,可采取以月份所属奖金或年终加薪、劳动分红加当月工资、薪金,减去当月份费用扣除标准后的余额,为基数确定适用税率,然后将当月份工资、薪金加上全部奖金或年终加薪、劳动分红,减去当月份费用扣除标准后的余额,按适用税率计算征收个人所得税。对按
Article 13 of the Circular of the State Administration of Taxation Guo Shui Fa [1994] No. 089 on Printing and Distributing the Provisions on Certain Issues Concerning the Resolve of Individual Income Taxes stipulates that a taxpayer may obtain a bonus of several months or a year-end salary increase at one time, That is, a one-time income or income), generally should be all bonuses or year-end pay increases, labor dividends with the month’s wages and salaries combined personal income tax. However, if the applicable tax rate increases after the merger calculation, the applicable tax rate may be determined on the basis of the month’s bonus or year-end salary increase, labor bonus and monthly salary and salary, minus the current month’s cost deduction standard, Wages and salaries plus all bonuses or year-end pay increases, the labor dividend, minus the balance of the month when the cost deduction standard, according to the applicable tax rate levied personal income tax. Press