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根据国家税务总局国税发[1996]199号文件规定,企业为纳税人(雇员)负担个人所得税税款,应将纳税人取得的不含税的工资、薪金换算成应纳税所得额后,计算交纳个人所得税。在具体操作中应根据不同情况按规定公式计算。
According to Guo Shui Fa [1996] No. 199 document of the State Administration of Taxation, the enterprise shall pay the taxpayers (employees) personal income tax, and shall calculate and pay the tax-exempt salaries and salaries obtained by the taxpayers into their taxable incomes Personal Income Tax. In the specific operation should be based on different conditions calculated according to the formula.