近日阅读贵刊第九期高太君一文《房产税和土地使用税节税应重视的几个方面》,感觉受益非浅,但对其第五条“改变房产的经营方式”税收筹划中提出商榷意见。第一,2004年个税计算依据何在?该文计算王某2004年应纳个人所得税为30×10%=3万元,不知其计算依据何在?另外王某个人所得税 Recently read your ninth issue of Tai-Jun Gao article “real estate tax and land use tax savings should pay attention to several aspects,” I feel very benefited, but its Article V “change the mode of operation of real estate” tax plan for discussion . First, in 2004 a tax calculation based on what? This article calculates Wang 2004 personal income tax should be 30 × 10% = 30,000 yuan, I do not know what to calculate the basis? In addition Wang personal income tax