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近两年,个人所得税变革备受瞩目,国家先后出台了《关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》(国税发[2005]9号)、《中华人民共和国个人所得税法实施条例》(中华人民共和国国务院令[2005]452号)、《中华人民共和国个人所得税法》(中华人民共和国主席令[2005]44号)、《关于个人所得税工资薪金所得减除费用标准有关政策问题的通知》(财税[2005]183号)、《个人所得税自行纳税申报办法(试行)》的通知(国税发[2006]162号)和《关于调整个体工商户业主个人独资企业和合伙企业投资者个人所得税费用扣除标准的通知》(财税[2006]44号)等文件,这在一定程度上引导个税调节个人所得的作用。然而,许多企业对于个人所得税会计核算不规范、不合理的现象却较为突出。在此,笔者结合财政部发布《企业会计准则——应用指南》,就常见的几种个人所得税的会计核算谈点看法。
In the past two years, the personal income tax reform has drawn much attention. The state has successively promulgated the “Notice on Adjusting the Method of Individual Income Tax Remedy for Individuals Getting a Year-round Bonus, etc.” (Guo Shui Fa [2005] No. 9), “Individuals of the People’s Republic of China (State Council Decree No. [2005] 452) of the People’s Republic of China, the Law of the People’s Republic of China on Individual Income Tax (Chairman’s Order of the People’s Republic of China [2005] No. 44), the ”Standard on Income Deduction of Individual Income Tax Salary and Salary Notice on Relevant Policy Issues “(Cai Shui [2005] No.183), Notice on Self-taxation of Individual Income Tax (Trial) (Guo Shui Fa [2006] No. 162) and Proposal on Adjusting Ownership of Individual Business Owners and Partnerships Corporate Investors Individual Income Tax Deduction Standard ”(Cai Shui [2006] No. 44) and other documents, which to some extent, to guide a personal income tax adjustment of the role of income. However, many enterprises for personal income tax accounting irregularities, unreasonable phenomenon is more prominent. Here, I combined with the Ministry of Finance issued the “Accounting Standards for Business Enterprises - Application Guide” to several common personal income tax accounting point of view.