根据现行《个人所得税法》相关规定,实行按年计算缴纳个人所得税,并且需要摊销成本费用的纳税人,主要包括从事生产和经营所得的个体工商户、对企事业单位的承包经营和承租经营所得的个人、个人独资企业以及合伙企业。《个人所得税法》规定:在计算方法上,个体工商户、个人独资企业、合伙企业以及对企事业单位的承包经营承租经营所得的纳税人,2011 According to the current “Personal Income Tax Law,” the relevant provisions of the implementation of annual income tax paid personal income tax, and the need to amortize the cost of taxpayers, including engaged in the production and operation of individual industrial and commercial households, enterprises and institutions contracted management and lease management The resulting individuals, sole proprietorships and partnerships. The Individual Income Tax Law stipulates that in the calculation method, individual business owners, sole proprietorships, partnerships, and taxpayers under the contractual management of enterprises and public institutions lease business, 2011