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目前个人所得税中的工资薪金所得项目以一个月(或者折合为一年)的收入额为基础计算应纳税额。应纳税额=(每月收入额-必要扣除费用)×适用税率-速算扣除数。这在一般情况下是符合公平原则的,但这种做法并没有考虑实际情况,如有些雇员的月收入是整整一个月甚至超过一个月劳动时间的劳动所得。对那些有节假日(或双休日)的纳税人与加班加点的纳税人,一律以一个月为标准计算缴纳个人所得税,显然不符合税收机会均等原则。本文从现状出发,分析了工资薪金所得按日(或小时)计算应纳税额的原因,并提出了相应模式。
Current personal income tax wage and salary income items in a month (or equivalent to one year) of income as the basis for calculation of tax liability. Tax payable = (monthly income - the necessary deduction of fees) × applicable tax rate - quick deductions. In general, this is in line with the principle of fairness. However, this practice does not take into account the actual situation. For example, some employees whose monthly income is the labor income of one month or more than one month’s labor time. For taxpayers who have holidays (or weekends) and taxpayers who work overtime, they all pay their personal income tax on the basis of one month, apparently not in line with the principle of equal opportunity for tax revenue. Based on the status quo, this paper analyzes the reasons for the calculation of the tax payable on the basis of day (or hour) of wage and salary income and puts forward the corresponding mode.