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修订后的个人所得税法实施以来,各地反映,目前实行承包(租)经营的形式较多,分配方式也不相同,对企事业单位的承包经营、承租经营所得项目如何计征个人所得税,需作出具体规定.经我们研究,现明确如下:一、企业实行个人承包、承租经营后,如果工商登记仍为企业的.不管其分配方式如何,均应先按照企业所得税的有关规定缴纳企业所得税.承包经营、承租经营者按照承包、承租经营合同(协议)规定取得的所得,依照个人所得税法的有关规定缴纳个人所得税,具体为:(一)承包、承租人对企业经营成果不拥有所有权,仅是按合同(协议)规定取得一定所得的,其所得按工资、薪金所得项目征税,适用5%.- 45%的九级超额累进税人(二)承包、承租人按合同(协议)的规定只向发包、出租方交纳一定费用后,企业经营成果归其所有的,承包、承租人取得的所得,按对企事业单位的承包经营、承租经营所得项目,适用5%—35% 的五级超额累进税率征税.二、企业实行个人承包.承租经营后,如工商登记改变
Since the implementation of the revised Individual Income Tax Law, various localities have reflected that at present, there are many forms of contracting (renting) operations and different ways of distribution. How to calculate and levy personal income tax on contracted and leased operating income of enterprises and institutions needs to be made The specific provisions of our study, it is clear as follows: First, the business of individual contracting, leasing business, if the business registration is still business. Regardless of their distribution methods, should be in accordance with the relevant provisions of the enterprise income tax to pay corporate income tax. In accordance with the relevant provisions of the Law of the People’s Republic of China on Taxation of Individual Income Tax, the individual income tax shall be paid by the operating lease undertaker in accordance with the provisions of the contract and lease contract (agreement), which shall be as follows: (1) The contractual and lessee does not own the ownership of the business operation of the enterprise, According to the provisions of the contract (agreement) to obtain a certain income, the income tax on wages and salaries, apply 5% .-45% of nine progressive taxpayers (two) the contract, the lessee according to the contract (agreement) Only to the contract, the lessor to pay a fee, the business results owned by all, the contract, the lessee to obtain income, according to the enterprises and institutions Package or leased operation income projects, five excess progressive tax rate of 5% -35% of the applicable Second, enterprises of individual contractors. After the leasing business, such as business registration change