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shi ye dan wei ge ren suo de shui ye wu chu li ji qiao
Author(s): 
Pages: 45
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  处理技巧计税所得额速算扣除数代扣代缴扣除额劳务报酬所得费用扣除标准税费负担财务工作者劳务收入;
Abstract: 根据我国税法规定,单位对职工收入需按月代扣代缴个人所得税。如何正确处理事业单位个人所得税纳税工作,既使职工获得较多的实际利益,又提高工作效率,值得每位财务工作者重视。一、合理确定津贴、补贴、奖金发放次数,减轻职工税负各事业单位的工资都是按月发放,而津贴、补贴、奖金的发放次数各异。实际上,集中发放和分次发放津贴、补贴、奖金,职工税费负担相差很大。例如:某事业单位职工2003年全年除每月工资1000元外,还发津贴、补贴、奖金等24000元,由于发放次数不同,其缴纳的个人所得税也不一样(假设当地税务部门确定的费用综合扣除额为1000元):①分12个月平均发放,每月计税所得额:1000+24000÷1
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