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一、免征额的内涵分析 免征额是课税对象中免于征税的货币金额,是在计算所得税应税所得额时从课税对象中加以剔除的部分,目的是弥补纳税人的收入成本或解决其基本的生存需要等。如果课税对象等于或小于免征额标准,则不征税;如果超过了免征额标准,则只对超过免征额以上的部分计算征税。如现行个人所得税制中工薪所得计税前按月扣除的800元即属于免征额,若某人月薪1000元,则只对其超过800元以上的200元部分计算征税。
I. Analysis of the Connotation of Exemption Amount The amount of exemption is the amount of money exempt from taxation in the tax object and is the part removed from the taxable object when calculating the taxable income taxable amount of income tax. The purpose is to make up the taxpayer’s income Cost or solve their basic survival needs. If the tax object is equal to or less than the exemption standard, no tax is imposed; if the exemption standard is exceeded, the tax is only calculated on the part that exceeds the exemption amount. For example, if the monthly salary of a person is 1,000 yuan, only the amount of 200 yuan, which is more than 800 yuan, will be levied if the monthly deduction of 800 yuan before the tax on wages and salaries of the current personal income tax system is exempted.