一）对当前税收政策的理解我国的个人所得税对个人收入按所得项目不同分别计算征收。有的以每次收入额为课税对象，有的以一定期间收入额为课税对象，有的按收入总额征收，有的按扣除余额征收；有的采用比例税率，有的采用超额累进税率。对某些项目还实行加成征收。企业所... A) understanding of the current tax policy China’s personal income tax on personal income by the income of different projects were calculated separately. Some of the revenue per tax for the object, some with a certain amount of revenue for the tax object, and some according to the total revenue collection, and some by deducting the balance collection; some use of the proportion of tax rates, and some use of progressive tax rate . Addition of certain items for collection. Enterprise ...