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北京市地方税务局根据《中华人民共和国税收征收管理法》及其实施细则、国家税务总局“个人所得税代扣代缴暂行办法”的有关规定,制定了个人所得税劳务报酬项目征收管理试行办法,并从1998年1月1日起执行。《办法》规定:凡个人独立从事各项技艺、提供各项劳务取得的所得,如:从事设计、装潢、安装、制图、试验、测试、医疗、法律、会计、咨询、讲学、新闻、广播、翻译、审稿、书
Beijing Local Taxation Bureau has formulated the Trial Measures for the Administration of the Collection of Remunerations for Remuneration of Individual Income Tax in accordance with the relevant provisions of the “Regulations of the People’s Republic of China on the Collection and Administration of Taxes,” the Detailed Rules for the Implementation of Tax Collection, and the Provisions of the State Administration of Taxation on “Interim Measures for the Withholding and Payment of Individual Income Taxes” And implemented from January 1, 1998. The Measures stipulate that all individuals shall independently engage in various techniques and provide the proceeds of various services such as designing, decorating, installing, drafting, testing, testing, medical, legal, accounting, consulting, lecturing, news, broadcasting, Translation, reviewers, books