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问题
工会筹备金的计税依据是应发工资还是实发工资
释义
法律主观:
律师解答: 个人所得税是按应发工资扣除。
法律客观:
《中华人民共和国个人所得税法》
第六条
应纳税所得额的计算:
(一)居民个人的综合所得,以每一纳税年度的收入额减除费用六万元以及专项扣除、专项附加扣除和依法确定的其他扣除后的余额,为应纳税所得额;
(二)非居民个人的工资、薪金所得,以每月收入额减除费用五千元后的余额为应纳税所得额;
劳务报酬所得、稿酬所得、特许权使用费所得,以每次收入额为应纳税所得额。
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system for the distribution and supply of goods and materials
system for the grading of imprisonment security
system for the prevention and control of pollution from solid wastes
system for the recourse of administrative compensation
system for the review of constitutionality
system for the review of patent applications
system for the use of police instruments by the people's police
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system guaranteeing the human rights for the disabled
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system of administration in feudal China
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更新时间:2025/11/17 23:19:38