第四章 个人所得税法律制度（The fourth chapter is the legal system of personal income tax）.docVIP

第四章 个人所得税法律制度（The fourth chapter is the legal system of personal income tax） 2013 elementary accounting qualification examination counseling economic law foundation - Preview class (teacher Zhao Junfeng) Examination situation analysis This chapter is the key chapter in the basis of the primary economic law; the questions in this chapter involve single choice questions, multiple choice questions, judgment questions and indefinite items. In 2012, the score was 11, and the predicted value in 2013 should be about 13. The first section of personal income tax The personal income tax is a tax levied on the labor and non labor income of the individual (natural person). The second section of personal income tax payers and withholding agents Tax objects and taxable items of third personal income tax Tax items According to the sources of taxable income, the taxable items of the current individual income tax are 11 taxable items. (1) income from wages and salaries (two) operating income of individual industrial and commercial households (three) income from contracted management and lease operation of enterprises and institutions (four) income from remuneration for services (five) royalties income (six) income from royalties (seven) income from interest, dividends and dividends (eight) income from lease of property (nine) income from property transfer (ten) incidental income (eleven) other income tax determined by the financial department of the State Council Fourth personal income tax rates The individual income tax determines the excess progressive tax rate and the proportional tax rate according to the different items. The tax basis of fifth personal income tax First, the concept of personal income tax basis The tax basis of individual income tax is the amount of taxable income obtained by taxpayers. 1. forms of income: cash, physical and marketable securities, etc.. Methods 2. expense deduction; quota, law and accounting three deduction method. Deduction method Income items