在个人所得税实际工作中,有的雇主(包括单位或个人)时常为纳税人负担税款,即支付给纳税人的报酬(包括工资、薪金、劳务报酬等所得)是不含个人所得税或者部分不含的净所得或叫做税后所得,纳税人的应纳税款或者部分税款由雇主代为缴纳。在计税时,应将纳税人的不含税收入换算为应纳税所得额,即含税收入或含税所得,然后计算应纳税额。政策上设置的几 In the actual work of personal income tax, some employers (including units or individuals) often pay taxes to the taxpayers, that is, the remuneration paid to the taxpayers (including wages, salaries, remunerations and other income) is not personal income tax or partly Net income or tax income, the taxpayer’s tax liability or part of the tax paid by the employer. In tax calculation, taxpayers’ tax-free income should be converted into taxable income, that is, tax-included income or tax-included income, and then the tax liability should be calculated. Set a few policies