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在计算个人所得税“年纳税所的额”时,对个人关所得税法以及允许在税前扣除的有关所得,可以不计算在年所得中。主要包括以下三项:一、个人所得税法第四条得第一项至第九项规定的免税,即:(一)省级人民政府、国务院部委、中国人民解放军军以上单位以及外国组织、国际组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金;(二)国债和国家行的金融债券利息(照国家统一规定发给的补贴人所得税法实施条例第十三条规定的按照国务的政府特殊津贴津贴以及国个人所得税的其他补贴给干部驻华使馆免税的来源国家费
In the calculation of personal income tax “annual tax office ”, the personal income tax law and allowed to deduct the relevant income before tax may not be included in the annual income. Mainly include the following three: First, personal income tax law Article IV of the first to ninth provisions of the tax exemption, namely: (a) the provincial people’s government, ministries and commissions of the State Council, the Chinese People’s Liberation Army and more units and foreign organizations, international (2) Interest on financial bonds issued by the government bonds and the state (according to the regulations of the state on uniform implementation of the Regulation on the Implementation of the Income Tax Law of the People’s Republic of China on the Thirteenth According to the provisions of the state government special allowance and the state personal income tax allowance to the Chinese embassy tax exempt country of origin fee