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股息所得应缴纳个人所得税怎么计算
释义
法律主观:
个人所得税的计算是:
1、工资、薪金所得,适用7级超额累进税率,按月征税;
2、个体工商户的生产、经营所得和对企事业单位,适用5级超额累进税率,分月预缴;
3、个人的稿酬所得、劳务报酬所得、财产所得、偶然所得和其他所得,适用20%的比例税率,按次计征。
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更新时间:2026/1/3 8:11:20