在税务稽查工作中，笔者发现不少纳税人在计算对企事业单位承包经营、承租经营应纳的个人所得税时，出现差错的现象较为普遍，那么，怎样正确计算对企事业单位承包经营、承租经营者应纳的个人所得税呢？国税发卜994」79号文件作了如下明确规定：一、企业实行个人承包、承租经营 In the tax inspection work, I found that many taxpayers in the calculation of the contracting operations of enterprises and institutions, leasing business should pay personal income tax, the phenomenon of error is more common, then, how to correctly calculate the contracting enterprises and institutions, leasing Managers should pay personal income tax it? National Tax issued Bu 994 79 document made the following clearly defined: First, the business of individual contract, lease management