国家有关部门新近规定,企业实行个人承包、承租经营后,经工商登记仍为企业的,均应先按有关规定缴纳企业所得税、承包、承租者按合同规定取得的所得,依照个人所得税法有关规定缴纳个人所得税。具体为:承包、承租人不拥有企业经营所有权,仅是按合同规定取得所得,其所得按工资、薪金所得项目征税,适用5%-45%的九级超额累计税率;承包、 According to the relevant provisions of the Individual Income Tax Law, the relevant departments of the state have recently stipulated that enterprises should implement personal contracting and leasing operations. Enterprises registered with the industrial and commercial authorities are still enterprises. They should pay enterprise income tax and contract according to the relevant provisions first. Pay personal income tax. Specifically: the contractor, the lessee does not own the ownership of the business, only according to the provisions of the contract to obtain income, the income tax on wages and salaries, apply 5% -45% of nine excess tax rate; contract,