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各省、自治区、直辖市财政厅(局)、税务局,各计划单列市财政局、税务局,海洋石油税务管理局各分局: 根据《中华人民共和国个人所得税法》及其《实施条例》的有关规定精神,现将个人所得税的若干政策问题通知如下: 一、关于对个体工商户的征税问题 (一)个体工商户业主的费用扣除标准和从业人员的工资扣除标准,由各省、自治区、直辖市税务局确定。个体工商户在生产、经营期间借款的利息支出,凡有合法证明的,不高于按金融机构同类、同期贷款利率计算的数额的部分,准予扣除。
Tax bureaus of the provinces, autonomous regions and municipalities directly under the Central Government, the tax bureaus, the bureaus of the Finance Bureau, the Tax bureaus and the Offshore Oil Taxation Bureaus: According to the relevant provisions of the Individual Income Tax Law of the People’s Republic of China and its Implementing Regulations Spirit, we hereby notify you of a number of policy issues concerning the personal income tax as follows: I. Taxation on Individual Business Owners (I) Tax Deductions of Owners of Individual Business Owners and Workers and Wages deductions for Practitioners Taxation by tax authorities of provinces, autonomous regions and municipalities Bureau confirmed. Interest expenses of loans borrowed by individual industrial and commercial households during production and operation shall be deducted if they are legally proved not to exceed the amount calculated by the same type of financial institutions and lending rates over the same period.