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根据《中华人民共和国个人所得税法实施条例》的规定,劳务报酬所得,是指个人从事设计、装潢、安装、制图、化验、测试、医疗、法律、会计、咨询、讲学、新闻、广播、翻译、审稿、书画、雕刻、影视、录音、录像、演出、表演、广告、展览、技术服务、介绍服务、经纪服务、代办服务以及其他劳务取得的所得。《中华人民共和国个人所得税法》第六条规定,劳务报酬所得以每次收入减除法定扣除后的余额为应纳税所得额。而关于“次”的规定,先后有如下解释:
Pursuant to the “Regulations for the Implementation of the Individual Income Tax Law of the People’s Republic of China”, the income derived from remuneration for services refers to the individual’s income derived from the design, decoration, installation, cartography, laboratory testing, medical treatment, law, accounting, consulting, Carving, filming, video recording, video recording, performance, performance, advertisement, exhibition, technical service, introduction service, brokerage service, agency service and other services. Article 6 of the Individual Income Tax Law of the People’s Republic of China stipulates that the income from labor service remuneration shall be the taxable income after deducting the statutory deduction for each income. The “second” provisions, has the following explanation: