论文部分内容阅读
企业经营者试行年薪制后应纳个人所得税的计算○江苏阜宁县地方税务局郑卫针对一些地方和企业对企业经营者试行年薪制的实际情况，最近国家税务总局发布了《关于企业经营者试行年薪制后如何计算个人所得税的通知》，对企业经营者试行年薪制后计征个人所得税的问题加以明确...
Calculation of personal income tax payable after the trial of annual salary system for business operators ○ Zheng Weifang, Local Taxation Bureau of Funing County, Jiangsu Province In response to the actual situation of some localities and enterprises experimenting with the annual salary system for business operators, the State Administration of Taxation recently released the “Trial Implementation Plan for Business Operators Notice on how to calculate personal income tax after the annual salary system ”, and clarify the issue of counting personal income tax after the annual salary system has been piloted by business operators ...