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《中国税务报》1998年1月2日第3版刊登了李玺剑“关于对劳务报酬所得加成征收的正确计算”的文章,文中对“某歌唱演员取得一次性劳务报酬60000元(不含税)”的应纳个人所得税的计算方法是:“应纳税所得额=60000×(1-20%)=48000(元),应纳所得税额=48000×20%+(48000-20000)×20%×50%=12400(元)。”但根据国家税务总局国税发〔1996〕161号文件规定,对劳务报酬不含税收入每次超过3360元的,其应纳税所得额的换算公式为:应纳税所得额=〔(不含税收入额-速算扣除数)×(1-20%)〕÷〔1-税率×(1-20%)〕。依此公式计算,应纳税
The China Tax Newspaper published the third edition of January 2, 1998, Li Xijian, “On the Correct Calculation of the Income Derived from Remuneration for Labor Services”, in which article “a singing actor made a one-time payment of remuneration of 60,000 yuan (Excluding tax) The calculation method of personal income tax payable is: ”Taxable income = 60000 × (1-20%) = 48000 (yuan), the amount of income tax payable = 48000 × 20% + (48000- 20000) × 20% × 50% = 12400 (yuan). "However, according to the State Administration of Taxation Guo Shui Fa (1996) Document No. 161, the remuneration for services excluding tax revenue more than 3360 yuan each time, its taxable income The conversion formula is: Taxable income = 〔(excluding tax revenue - quick deduction) × (1-20%)〕 ÷ 〔1 - tax rate × (1-20%)〕. Calculated according to this formula, should be taxed