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个人出版画作取得的所得应按劳务报酬所得计缴个人所得税是否正确
释义
法律客观:
《 个人所得税法 》第3条,个人所得税的税率: (一)综合所得,适用百分之三至百分之四十五的超额累进税率(税率表附后); (二)经营所得,适用百分之五至百分之三十五的超额累进税率(税率表附后); (三)利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,适用比例税率,税率为百分之二十。
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更新时间:2025/4/7 8:37:25