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个人所得税代付税款,是指个人所得税的代扣代缴义务人为纳税人负担的个人所得税税款.在代付税款情况下,纳税人所取得的收入为不含税收入,不能据以征收个人所得税.依税法规定精神,作为计算个人所得税计税依据的收入必须是含税的.但在实际工作中,代付税款的计算缴纳存在不少问题,为规范代付税款的计算,国家税务总局先后下发了《征收个人所得税若干问题的规定》(以下简称《规定》)和《国家税务总局关于明确单位或个人为纳税义务人的劳务报酬所得代付税款计算公式的通知》(以下简称《通知》).笔者认为现行规定仍存在一定缺陷.首先,《规定》第十四条对代付税款的规定为:单位或个人为纳税义务人负担个人所得税税款,应将纳税人取得的不含税收入换算为应纳税所得额,计算征收个人所得税.计算公式如下:
Personal income tax The payment of tax refers to the individual income tax withholding agents pay taxpayers pay personal income tax.In the case of tax payment, the taxpayers income is not tax revenue, not according to The personal income tax levied according to the spirit of the tax law as a basis for calculating income tax calculation of personal income tax must be included.But in practice, the payment of tax payment there are many problems, in order to regulate the payment of tax calculation , The State Administration of Taxation successively issued the Provisions on Several Issues Concerning the Collection of Individual Income Tax (hereinafter referred to as “the Provisions”) and the “Circular of the State Administration of Taxation on the Formula for Calculating the Tax Revenue from the Payment of Remuneration for Services Relating to the Remuneration of Service Payers (Hereinafter referred to as the ”Notice.“) The author believes that there are still some flaws in the existing provisions.First, the provisions of Article 14 of the ”Provisions" on behalf of the tax payment: the unit or individual taxpayers to pay personal income tax, should The tax-free income obtained by taxpayers is converted into taxable income and the income tax is calculated as follows: