个人所得税会计及税务处理例解

Personal income tax accountant and the tax affairs processes the example solution

用例解的方法对当月取得的工资、薪金计征个人所得税时出现的四种负担方式做了对比性分析。简单地介绍了全年一次性奖金所得、内部退养所得、解除劳动关系时一次性补偿所得的个人所得税计算方法。

With the example solution method which four burden ways which obtained to same month the wages,the salary idea drafts when personal income tax appears to make the relative property analysis. Introduced simply the whole year once-only award obtained,the interior retires obtained, relieves when the work relations the disposable compensation obtained personal income tax computational method.