中国个人所得税的回溯研究ZN28.doc

做过SAP HR的大都知道，SAP在中国区提供的Payroll schema有两个，一个是CN00，一个是CN28.两者最大的区别是，一个是把计税的结果带到当月，另外一个是把税基带到当月. 我现在碰到了一个客户，它的需求是，如果上月员工有发薪水（存在Payroll result），那么就把税基带到本月，如果上月员工薪水就没有发，那么就把税的结果带到本月： 于是我便仔细研究这两个schema的差别的出结果如下 首先来看看SAP标准的schema处理两种算税模式时候的差别： 1.???????? CN00：带计税结果到当月 CN28：带税基到当月 2.???????? CN00中使用的是CNNT CN28中使用的是CNNG 3.???????? CNNT中使用的是CNTX CNNG中使用的是CNTG 4.???????? CNTX的Source COde如下： Line?? Func. Par1 Par2 Par3 Par4 D Text 000010 BLOCK BEG?????????????????? Process individual income tax 000020 PIT?? CN15 P67? NOAB牋牋牋?Taxable foreign wage need spec exchange 000030 CNGRO牋牋牋牋牋牋牋牋牋牋牋 Re-convert foreign currency amount 000040 PIT牋 CNBN P66?NOAB牋牋牋?Process bonus need to caclculate tax sep 000050 PIT牋 CNSS P70?NOAB牋牋牋?Process special salary related income se 000060 PIT牋 CNMV牋牋?NOAB牋牋牋?Save tax base before gross-up /40X-/44X 000070 CNGRS牋牋牋牋牋牋牋牋牋牋牋 Gross up for the EE tax paid be ER. 000080 CNTAX牋牋牋牋牋牋牋牋牋牋牋 Tax calculation 000090 CNSOT牋牋牋牋牋牋牋牋牋牋牋 Calculate stock options income tax 000100 CNTXR?????????????????????? Calculation for tax partially paid by ER 000110 BLOCK END?????????????????? Process individual income tax CNTG的Source Code如下： 000010 BLOCK BEG?????????????????? Process individual income tax 000020 PIT牋 CN15 P67?NOAB?牋牋牋Taxable foreign wage need spec exchange 000030 CNGRO牋牋牋牋牋牋牋牋牋牋牋 Re-convert foreign currency amount 000040 PIT牋 CNBN P66?NOAB牋牋牋?Process bonus need to caclculate tax sep 000050 PIT牋 CNSS P70?NOAB牋牋牋?Process special salary related income se 000060 PIT牋 CNMV牋牋?NOAB牋牋牋?Save tax base before gross-up /40X-/44X 000070 COPY?CNTL牋牋牋牋牋牋牋牋?Get influx WT from LRT for tax base 000080 IF牋牋牋牋 O牋牋牋牋牋牋牋?Original Period 000090 CNGRS牋牋?牋牋牋牋牋牋牋牋?Gross up for the EE tax paid be ER. 000100 CNTAX牋牋牋牋牋牋牋牋牋牋牋 Tax calculation 000110 CNSOT牋牋牋牋牋牋牋牋牋牋牋 Calculate stock options income tax 000120 CNTXR牋牋牋牋牋牋牋牋牋牋牋 Calculation for tax partially paid by ER 0