企业经营者实行年薪制须征个人所得税对于企业经营者试行年薪制后如何计征个人所得税的问题，国家税务总局于近日颁布了有关规定。对试行年薪制的企业经营者取得的工资、薪金所得应纳的税款，可以实行按年计算、分月预缴的方式计征，即企业经营者按月领取的基本收入，应在... The implementation of annual salary system for business operators shall be levied personal income tax For the business operators how to measure the personal income tax after the annual salary system, the State Administration of Taxation recently promulgated the relevant provisions. The tax payable on the wages and salaries obtained by the enterprise managers who try the annual salary system may be calculated on the basis of annual calculation and monthly prepayment, that is, the basic income that business operators receive on a monthly basis should be in the same range. .