论文部分内容阅读
目前,很多企业(包括工业、流通企业)为增加投入,扩大生产经营规模,向本企业职工借用一定数量的集资款,确定了时间不等的归还期,并按一定的年利息率付给利息。按照个人所得税税法规定.职工所得利息收入应按20％的比例税率征收个人所得税。在实际执行中,企业和职工反响很大,存在一些值得商讨的问题。 1、企业是在自有资金缺乏、银行无贷款的情况下,为扩大经营,迫于无奈向职工收取的集资
At present, many enterprises (including industrial and circulation enterprises) have increased investment, expanded the scale of production and operation, borrowed a certain amount of fund-raising funds from employees of the enterprise, determined the return periods with varying time, and paid interest at a certain annual interest rate . In accordance with the provisions of the personal income tax law, the interest income earned by employees shall be levied at a rate of 20% on a personal income tax basis. In actual implementation, enterprises and staff have a great response and there are some issues worth discussing. 1, the enterprise is lack of funds in their own, the bank no loans, in order to expand the business, forced to raise funds for helpless workers