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问题
工资所得税是按月计算还是按年薪计算?
释义
法律主观:
我国 个人所得税 征收管理办法对个人所得税是按月还是按年进行了规定: 一、中国个人所得税的征收方式实行源泉扣缴与自行申报并用法,注重源泉扣缴。 二、个人所得税的征收方式可分为按月计征和按年计征。个体工商户的生产、经营所得,对企业事业单位的承包经营、承租经营所得,特定行业的 工资 、薪金所得,从中国境外取得的所得,实行按年计征应纳税额,其他所得应纳税额实行按月计征。
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crime of refusing to execute judgments or orders of the people's court
crime of releasing a criminal without permission
crime of removal of articles from public places
crime of renderin g economic aid to the enemy in war
crime of resistance to the order to fight
crime of resisting lawful arrest and perpetrating murder
crime of revealing the secret of adoption
crime of robbery
crime of rumor-mongering and swindling by witches
crime of sabotaging boundary tablets or markers
crime of sabotaging boundary tablets or markers along the national border
crime of sabotaging collective production
crime of sabotaging combustible and explosive facilities
crime of sabotaging communication equipment
crime of sabotaging communications
crime of sabotaging electric power facilities
crime of sabotaging gas facilities
crime of sabotaging means of transportation
crime of sabotaging military facilities
crime of sabotaging places of historical interest and scenic beauty
crime of sabotaging transportation equipment
crime of sabotaging weaponry
crime of secretly crossing the national boundary or borderline to abscond abroad
crime of secret service
crime of seeking avaricious profits
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更新时间:2026/3/11 4:24:44