| 税后薪资企业代付个人所得税问题的探讨 |
| |
| 引用本文： | 杜佳民,陈霞.税后薪资企业代付个人所得税问题的探讨[J].华北航天工业学院学报,2005,15(1):26-27. |
| |
| 作者姓名： | 杜佳民 陈霞 |
| |
| 作者单位： | [1]河北科技大学邯郸分院财务处，河北邯郸056004 [2]石油管道物资装备总公司审计科，河北廊坊065000 |
| |
| 摘 要： | 税后薪资标准的出现，不仅仅是一种薪资形式上的改变，而且对于劳资双方来说，这一变化有着不同的意义。首先，对于劳动力市场来说，由于大多数企业仍采用传统的含税薪资，如何将税后薪资换算为传统的含税薪资，从而将两者加以比较，便成了应聘人员普遍关心的问题。而另一方面，企业实行税后薪资，必然涉及到代付个人所得税问题，这又直接关系到企业的税务筹划问题。
|
| 关 键 词： | 个人所得税 月薪制 年薪制 税后薪资 |
Disscussion on Individuals Income Taxes after Enterprise Pays the Taxes |
| |
| DU Jia-min CHEN Xia.Disscussion on Individuals Income Taxes after Enterprise Pays the Taxes[J].Journal of North China Institute of Astronautic Engineering,2005,15(1):26-27. |
| |
| Authors: | DU Jia-min CHEN Xia |
| |
| Abstract: | Wages and salaries-monthly or annual, are payments received by an enterprise for performing services for an employer. Generally, any payment received for performing personal services must be included in his gross income. But some enterprises may pay its employee wages and salaries without individuals income taxes. Under this, an enterprise how to calculate the withholding? This paper may give your answer. |
| |
| Keywords: | individuals income taxes monthly wages & salaries annual wages & salaries wages & salaries without individuals income taxes |
| 本文献已被 CNKI 维普 等数据库收录！ |
