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《中华人民共和国个人所得税法》规定了11项应缴纳个人所得税的个人所得。营改增后,财产租赁所得、财产转让所得、劳务报酬所得等被纳入增值税的征税范围。从应税收入的确定来看,增值税价外税的特点对个人所得税的计算缴纳产生了一定影响。本文结合相关案例,对营改增后个人取得应当缴纳增值税的相关所得如
The Individual Income Tax Law of the People’s Republic of China stipulates 11 personal incomes that are subject to personal income tax. After the camp is changed, the income from the property leasing, the income from the transfer of property and the remuneration for services rendered are included in the scope of taxation of value added tax. From the determination of taxable income, the characteristics of the VAT of the VAT have a certain impact on the calculation and payment of personal income tax. This article, combined with the relevant cases, after the change in the camp to obtain personal income tax should be related to the relevant income