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我国个人所得税法规定的居民纳税人
释义
法律主观:
下列各项个人所得,应当缴纳 个人所得税 : (一) 工资 、薪金所得; (二)劳务报酬所得; (三)稿酬所得; (四)特许权使用费所得; (五)经营所得; (六)利息、股息、红利所得; (七)财产租赁所得; (八)财产转让所得; (九)偶然所得。
法律客观:
《中华人民共和国个人所得税法实施条例》第二条 个人所得税法所称在中国境内有住所,是指因户籍、家庭、经济利益关系而在中国境内习惯性居住;所称从中国境内和境外取得的所得,分别是指来源于中国境内的所得和来源于中国境外的所得。
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更新时间:2026/1/17 0:42:19