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去年以来,我省少数县(市)的税务部门对乡村医生按“劳务报酬所得”或“个体工商户的生产、经营所得”项目征税。其做法:一是不管乡村医生收入是否达到起征点,强行征收个人所得税,如××县对所有乡村医生每人每月收取20元;而××县则规定上半年每月20元,下半年每月40元,有的乡村医生拿不出款,就强行收缴私人财物;××地区的×××乡村医生因未能按期缴纳1～8月的个人所得税1440元,被扣押显微镜、音响等财物。二是把乡村医生列为个体工商户纳税,如××县规定乡村医生每人每月缴纳个体工商税20～100元不等;××市对乡村医生进行税务登记,每户缴登记费48元,不登记者每户罚款100元。
Since last year, the tax departments of counties (cities) in our province have taxed rural doctors according to the item of “income from service payment” or “income from the production and operation of individual industrial and commercial households.” First, irrespective of whether the rural doctors’ income has reached the threshold or not, the personal income tax will be forcibly imposed. For example, XX County will charge 20 yuan per person per month for all rural doctors; XX County will require 20 yuan per month for the first half of the year. Six months a month 40 yuan, and some rural doctors can not get money, forcibly collected private property; × × area ××× village doctors failed to pay due on schedule from January to August personal income tax 1440 yuan, was detained microscope, audio Other property. Second, the village doctors as individual industrial and commercial households tax, such as county × × × × × × × × × × rural county doctors pay taxes ranging from 20 to 100 yuan per person per month to pay individual tax; Yuan, do not register a fine of 100 yuan per household.