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Author:
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Year:
Volume:
Issue:
shui fa zhi shi
Author(s):
BEI Jingshixichengqudifangshuiwuju
Pages:
27
Year:
1998
Issue:
10
Journal:
Beijing Adult Education
Keyword:
税法
;
薪金所得
;
速算扣除数
;
适用税率
;
劳动分红
;
年终加薪
;
北京市西城区
;
地方税务
;
年终奖金
;
工薪收入
;
Abstract:
赵某于1997年4月取得工薪收入1000元,又于当月取得一季度奖金1000元,其应纳个人所得税如何计算?根据国家税务总局国税发[1996]206号文件,对个人一次取得数月奖金或年终加薪、劳动分红,要单独作为一个月的工资、薪金所得计算纳税。由于对每月的工资、薪金所得在计算税款时,已按月扣除了费用,因此对上述奖金原则上不再减除费用,应将全额作为应纳税所得额。①阴薪金收入1000元-月扣除额840元×适用税率5%=8元②年终奖金1000元×适用税率10%-速算扣除数25元=75元③应纳税款是:8元+75元=83元税法知识@北京市西城区地方税务局
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