代付税款下应纳税所得额计算公式的修正

Amendment of Calculating Formula of the Taxable Income Under Paying Tax For Tax-Payer

现行个人所得税法中，代付税款下的应纳税所得额计算公式，只是在一定条件下适用，并非普遍适用．本文建立了代付税款下普遍适用的应纳税所得额计算公式．

in the personal income tax law, calculating formula of the taxable income underpaying tax for tax-payer is only suitable for some specific condition, not for all the conditions. In this paper, We set up a calculating formula of the taxable income to be suitable forany condition under paying tax for tax-payer.