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ge ren suo de shui su suan yu wu di kou ji suan fa
Author(s): 
Pages: 25-26
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  速算扣除数计算法所得额工资薪金工薪收入费用扣除标准扣除比例工薪所得减除扣除额;
Abstract: <正>一、个人所得税代付法个人所得税支付存在代付税现象,即个人从单位获得的所得为不含税所得,个人所得税由用工单位代为支付。这时,我们如果只根据含税所得下的税率区间界定计算应纳个人所得税,无疑是少算了所得额,也即少计征了个人所得税。为便于代付税条件下个人所得税的计缴,本文推导出了不含税所
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