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nian zhong jiang ji shui fang fa de you hua
Pages: 19-20
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  年终奖个人所得税工资薪金计税方法;
Abstract: 现行年终奖计税方法不符合个人所得税法关于工资薪金计税的规定,而且存在在所得额级距的临界点附近税负增加超过所得额增加的不合理现象。本文在合法原则、减轻低收入者纳税负担的原则和便于计算、利于征管原则的指导下,提出了一种新的计税方法。
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