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ge ren suo de shui de shui lv he ying na shui suo de e de ji suan
Pages: 36
Year: Issue:  6
Journal: xi nan min bing za zhi

Keyword:  应纳税额所得额个人所得税法超额累进税率比例税率承租经营所得薪金所得承包经营个体工商户劳务报酬所得;
Abstract: <正> 个人所得税法对个人所得税的税率规定如下:(一)工资、薪金所得,适用超额累进税率,税率为百分之五至百分之四十五。(二)个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得,适用百分之五至百分之三十五的超额累进税率。(三)稿酬所得,适用比例税率,税率为百分之二十,并按应纳税额减征百分之三
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