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偶然所得个人所得税计算方法
释义
法律主观:
偶然所得应当 缴纳个人所得税 ,适用比例税率,税率为百分之二十。
法律客观:
《个人所得税法》第三条规定,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; (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; (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:2026/3/4 23:35:55