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个人所得税法规定:在中国境内有住所.或无住所而在境内居住满一年的个人,从中国境内和境外取得的所得,依法缴纳个人所得税;在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人.从中国境内取得的所得.依法缴纳个人所得税.个人所得税,以所得人为纳税义务人,以支付所得的单位或者个人为扣缴义务人.目前.对个人所得税的征收实行由扣缴义务人代扣代缴和纳税人自行申报缴纳两种方式.由于我国的个人所得税制是分项税制,实行源泉控管.代扣代缴就成为个人所得税的重要形式.我省对个人所得税的代扣代缴制定了一系列的措施和方法.具体归纳为以下两种:(一)负有税法规定的代扣代缴义务的单位和个人,向主管税务机关领取河南省地方税务局统一制发的《个人所得税扣缴义务人证书》.履行代扣代缴义
The Individual Income Tax Law stipulates that individuals who have their domicile within the territory of China or have lived in the territory for one year without residence shall be subject to personal income tax according to the income derived from inside and outside China. Whereas no domicile or domicile does not dwell in the territory of China Individuals who have lived in the country for less than one year and have obtained income within the territory of China pay personal income tax according to law Individual income tax shall be paid to the unit or individual paying the income as the obligor, The implementation of the collection by the withholding agent withholding and taxpayers to declare the two ways to declare .Because China’s personal income tax system is a part of the tax system, the source of control. Withholding on behalf of the personal income tax to become an important form of I The province has set forth a series of measures and methods for the withholding and payment of personal income tax, specifically as follows: (1) Units and individuals that hold the obligation of withholding and payment as stipulated in the tax law shall collect the information from the competent tax authorities in Henan Province Local tax authorities issued a unified “personal income tax withholding certificate.”