个人所得税应纳税额的计算,因应税所得的项目(来源于境内境外)和费用扣除的限定以及适用税率的不同,而有所下同。虽然从总体来说,应纳税额应等于应税所得额乘以应适用的税率,在适用超额累进税率的情况下,还应减去速算扣除额。但实际操作,仍须区别不同情况处理。 The calculation of taxable amount of personal income tax is the same as the difference between the taxable income items (originating at home and abroad) and the deduction of expenses, and the applicable tax rates. Although the amount of tax payable should, on the whole, be equal to the taxable income multiplied by the tax rate that should apply, the quick deduction should also be deducted subject to the excess progressive tax rate. However, the actual operation still needs to be dealt with differently.