个人所得税申报时收入是应发的还是实发的-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	个人所得税申报时收入是应发的还是实发的
释义	法律主观：劳动者上缴的个人所得税是按实发工资计算的。实发工资也称应得工资，即劳动者应当实际得到或者用人单位应当实际支付给劳动者的工资报酬。每月应缴纳的个人所得税额=应纳税所得额*适用税率-速算扣除数。
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