最新：个人所得税法

特特

<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">全国人大常委会修改《个人所得税法》决定</span><span lang="EN-US"><font face="Times New Roman"> </font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;</font></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">文号：</span><span lang="EN-US"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp; </span>[ </font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">中华人民共和国主席令第六十六号</span><span lang="EN-US"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>]<span style="mso-spacerun: yes;">&nbsp; </span></font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">颁布单位：</span><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp; </font></span></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">全国人大常委会</span><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp; </font></span></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">颁布时间：</span><span lang="EN-US"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp; </span>2007-06-29 </font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;</font></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><font face="Times New Roman">--------------------------------------------------------------------------------</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;</font></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">全国人民代表大会常务委员会关于修改〈中华人民共和国个人所得税法〉的决定》已由中华人民共和国第十届全国人民代表大会常务委员会第二十八次会议于</span><span lang="EN-US"><font face="Times New Roman">2007</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">年</span><span lang="EN-US"><font face="Times New Roman">6</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">月</span><span lang="EN-US"><font face="Times New Roman">29</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">日通过，现予公布，自公布之日起施行。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">中华人民共和国主席　胡锦涛</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>2007</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">年</span><span lang="EN-US"><font face="Times New Roman">6</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">月</span><span lang="EN-US"><font face="Times New Roman">29</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">日</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　　</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">全国人民代表大会常务委员会关于修改《中华人民共和国个人所得税法》的决定</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">（</span><span lang="EN-US"><font face="Times New Roman">2007</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">年</span><span lang="EN-US"><font face="Times New Roman">6</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">月</span><span lang="EN-US"><font face="Times New Roman">29</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">日第十届全国人民代表大会常务委员会第二十八次会议通过）</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第十届全国人民代表大会常务委员会第二十八次会议决定对《中华人民共和国个人所得税法》作如下修改：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第十二条修改为：“对储蓄存款利息所得开征、减征、停征个人所得税及其具体办法，由国务院规定。”</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　本决定自公布之日起施行。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　《中华人民共和国个人所得税法》根据本决定作相应修改，重新公布。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　　　　　　　　　　　　　中华人民共和国个人所得税法</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　（</span><span lang="EN-US"><font face="Times New Roman">1980</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">年</span><span lang="EN-US"><font face="Times New Roman">9</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">月</span><span lang="EN-US"><font face="Times New Roman">10</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">日第五届全国人民代表大会第三次会议通过根据</span><span lang="EN-US"><font face="Times New Roman">1993</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">年</span><span lang="EN-US"><font face="Times New Roman">10</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">月</span><span lang="EN-US"><font face="Times New Roman">31</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">日第八届全国人民代表大会常务委员会第四次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第一次修正</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">根据</span><span lang="EN-US"><font face="Times New Roman">1999</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">年</span><span lang="EN-US"><font face="Times New Roman">8</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">月</span><span lang="EN-US"><font face="Times New Roman">30</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">日第九届全国人民代表大会常务委员会第十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第二次修正</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">根据</span><span lang="EN-US"><font face="Times New Roman">2005</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">年</span><span lang="EN-US"><font face="Times New Roman">10</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">月</span><span lang="EN-US"><font face="Times New Roman">27</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">日第十届全国人民代表大会常务委员会第十八次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第三次修正　根据</span><span lang="EN-US"><font face="Times New Roman">2007</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">年</span><span lang="EN-US"><font face="Times New Roman">6</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">月</span><span lang="EN-US"><font face="Times New Roman">29</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">日第十届全国人民代表大会常务委员会第二十八次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第四次修正）</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第一条</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得，依照本法规定缴纳个人所得税。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人，从中国境内取得的所得，依照本法规定缴纳个人所得税。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第二条　下列各项个人所得，应纳个人所得税：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　一、工资、薪金所得；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　二、个体工商户的生产、经营所得；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　三、对企事业单位的承包经营、承租经营所得；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　四、劳务报酬所得；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　五、稿酬所得；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　六、特许权使用费所得；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　七、利息、股息、红利所得；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">八、财产租赁所得；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　九、财产转让所得；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　十、偶然所得；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　十一、经国务院财政部门确定征税的其他所得。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第三条　个人所得税的税率：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　一、工资、薪金所得，适用超额累进税率，税率为百分之五至百分之四十五（税率表附后）。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　二、个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得，适用百分之五至百分之三十五的超额累进税率（税率表附后）。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　三、稿酬所得，适用比例税率，税率为百分之二十，并按应纳税额减征百分之三十。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　四、劳务报酬所得，适用比例税率，税率为百分之二十。对劳务报酬所得一次收入畸高的，可以实行加成征收，具体办法由国务院规定。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　五、特许权使用费所得，利息、股息、红利所得，财产租赁所得，财产转让所得，偶然所得和其他所得，适用比例税率，税率为百分之二十。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第四条　下列各项个人所得，免纳个人所得税：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　一、省级人民政府、国务院部委和中国人民解放军军以上单位，以及外国组织、国际组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　二、国债和国家发行的金融债券利息；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　三、按照国家统一规定发给的补贴、津贴；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　四、福利费、抚恤金、救济金；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　五、保险赔款；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　六、军人的转业费、复员费；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　七、按照国家统一规定发给干部、职工的安家费、退职费、退休工资、离休工资、离休生活补助费；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　八、依照我国有关法律规定应予免税的各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　九、中国政府参加的国际公约、签订的协议中规定免税的所得；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　十、经国务院财政部门批准免税的所得。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第五条　有下列情形之一的，经批准可以减征个人所得税：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　一、残疾、孤老人员和烈属的所得；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　二、因严重自然灾害造成重大损失的；</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　三、其他经国务院财政部门批准减税的。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第六条　应纳税所得额的计算：</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　一、工资、薪金所得，以每月收入额减除费用一千六百元后的余额，为应纳税所得额。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　二、个体工商户的生产、经营所得，以每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税所得额。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　三、对企事业单位的承包经营、承租经营所得，以每一纳税年度的收入总额，减除必要费用后的余额，为应纳税所得额。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　四、劳务报酬所得、稿酬所得、特许权使用费所得、财产租赁所得，每次收入不超过四千元的，减除费用八百元；四千元以上的，减除百分之二十的费用，其余额为应纳税所得额。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　五、财产转让所得，以转让财产的收入额减除财产原值和合理费用后的余额，为应纳税所得额。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　六、利息、股息、红利所得，偶然所得和其他所得，以每次收入额为应纳税所得额。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　个人将其所得对教育事业和其他公益事业捐赠的部分，按照国务院有关规定从应纳税所得中扣除。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　对在中国境内无住所而在中国境内取得工资、薪金所得的纳税义务人和在中国境内有住所而在中国境外取得工资、薪金所得的纳税义务人，可以根据其平均收入水平、生活水平以及汇率变化情况确定附加减除费用，附加减除费用适用的范围和标准由国务院规定。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第七条　纳税义务人从中国境外取得的所得，准予其在应纳税额中扣除已在境外缴纳的个人所得税税额。但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第八条　个人所得税，以所得人为纳税义务人，以支付所得的单位或者个人为扣缴义务人。个人所得超过国务院规定数额的，在两处以上取得工资、薪金所得或者没有扣缴义务人的，以及具有国务院规定的其他情形的，纳税义务人应当按照国家规定办理纳税申报。扣缴义务人应当按照国家规定办理全员全额扣缴申报。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第九条　扣缴义务人每月所扣的税款，自行申报纳税人每月应纳的税款，都应当在次月七日内缴入国库，并向税务机关报送纳税申报表。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　工资、薪金所得应纳的税款，按月计征，由扣缴义务人或者纳税义务人在次月七日内缴入国库，并向税务机关报送纳税申报表。特定行业的工资、薪金所得应纳的税款，可以实行按年计算、分月预缴的方式计征，具体办法由国务院规定。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　个体工商户的生产、经营所得应纳的税款，按年计算，分月预缴，由纳税义务人在次月七日内预缴，年度终了后三个月内汇算清缴，多退少补。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　对企事业单位的承包经营、承租经营所得应纳的税款，按年计算，由纳税义务人在年度终了后三十日内缴入国库，并向税务机关报送纳税申报表。纳税义务人在一年内分次取得承包经营、承租经营所得的，应当在取得每次所得后的七日内预缴，年度终了后三个月内汇算清缴，多退少补。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　从中国境外取得所得的纳税义务人，应当在年度终了后三十日内，将应纳的税款缴入国库，并向税务机关报送纳税申报表。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第十条　各项所得的计算，以人民币为单位。所得为外国货币的，按照国家外汇管理机关规定的外汇牌价折合成人民币缴纳税款。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第十一条　对扣缴义务人按照所扣缴的税款，付给<span style="COLOR: red;">百分之二</span>的手续费。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第十二条　对储蓄存款利息所得开征、减征、停征个人所得税及其具体办法，由国务院规定。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第十三条　个人所得税的征收管理，依照《中华人民共和国税收征收管理法》的规定执行。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第十四条　国务院根据本法制定实施条例。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　第十五条　本法自公布之日起施行。</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　个人所得税税率表一（工资、薪金所得适用）</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　级数　　全月应纳税所得额</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　　　税率（％）</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span>1</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　不超过</span><span lang="EN-US"><font face="Times New Roman">500</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元的　　　　　　　　</span><span lang="EN-US"><font face="Times New Roman"> 5</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span>2</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　超过</span><span lang="EN-US"><font face="Times New Roman">500</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元至</span><span lang="EN-US"><font face="Times New Roman">2000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元的部分　　</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　</span><span lang="EN-US"><font face="Times New Roman">10</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span>3</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　超过</span><span lang="EN-US"><font face="Times New Roman">2000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元至</span><span lang="EN-US"><font face="Times New Roman">5000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元的部分　　　</span><span lang="EN-US"><font face="Times New Roman">15</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span>4</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　超过</span><span lang="EN-US"><font face="Times New Roman">5000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元至</span><span lang="EN-US"><font face="Times New Roman">20000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元的部分</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman">20</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span>5</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　超过</span><span lang="EN-US"><font face="Times New Roman">20000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元至</span><span lang="EN-US"><font face="Times New Roman">40000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元的部分　　</span><span lang="EN-US"><font face="Times New Roman">25</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span>6</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　超过</span><span lang="EN-US"><font face="Times New Roman">40000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元至</span><span lang="EN-US"><font face="Times New Roman">60000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元的部分　　</span><span lang="EN-US"><font face="Times New Roman">30</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span>7</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　超过</span><span lang="EN-US"><font face="Times New Roman">60000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元至</span><span lang="EN-US"><font face="Times New Roman">80000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元的部分　　</span><span lang="EN-US"><font face="Times New Roman">35</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span>8</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　超过</span><span lang="EN-US"><font face="Times New Roman">80000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元至</span><span lang="EN-US"><font face="Times New Roman">100000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元的部分　</span><span lang="EN-US"><font face="Times New Roman"> 40</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span>9</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　超过</span><span lang="EN-US"><font face="Times New Roman">100000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元的部分　　　　　　</span><span lang="EN-US"><font face="Times New Roman">45</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　（注：本表所称全月应纳税所得额是指依照本法第六条的规定，以每月收入额减除费用一千六百元后的余额或者减除附加减除费用后的余额。）</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　个人所得税税率表二（个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得适用）</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　级数</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">全年应纳税所得额</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　　　　　税率（％）</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman">1 </font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　不超过</span><span lang="EN-US"><font face="Times New Roman">5000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元的</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　　　　　　　</span><span lang="EN-US"><font face="Times New Roman">5</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman">2 </font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　超过</span><span lang="EN-US"><font face="Times New Roman">5000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元至</span><span lang="EN-US"><font face="Times New Roman">10000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元的部分　　　</span><span lang="EN-US"><font face="Times New Roman">10</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman">3 </font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　超过</span><span lang="EN-US"><font face="Times New Roman">10000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元至</span><span lang="EN-US"><font face="Times New Roman">30000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元的部分　　</span><span lang="EN-US"><font face="Times New Roman"> 20</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman">4</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><font face="Times New Roman"> </font><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">超过</span><span lang="EN-US"><font face="Times New Roman">30000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元至</span><span lang="EN-US"><font face="Times New Roman">50000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元的部分　　</span><span lang="EN-US"><font face="Times New Roman"> 30</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　</span><span lang="EN-US"><font face="Times New Roman">5 </font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　超过</span><span lang="EN-US"><font face="Times New Roman">50000</font></span><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">元的部分　　　　　　　</span><span lang="EN-US"><font face="Times New Roman">35</font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman';">　　（注：本表所称全年应纳税所得额是指依照本法第六条的规定，以每一纳税年度的收入总额，减除成本、费用以及损失后的余额。）</span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face="Times New Roman">&nbsp;</font></p></span></p>

上东阳光

希望我可以不交税[em02]

特特

我希望我能多交税，只是老板不给发那么多工资

上东阳光

<div class="msgheader">QUOTE:</div><div class="msgborder"><b>以下是引用<i>特特</i>在2007-9-14 12:43:20的发言：</b><br/>我希望我能多交税，只是老板不给发那么多工资</div><p></p><p>我没说清楚，起征点还可以高点</p><p>ps我也希望每月交税到10000</p>[em02][em04]

特特

<p>个人所得税税率表</p><table cellspacing="0" cellpadding="0" width="360" border="0" xstr="" style="WIDTH: 270pt; BORDER-COLLAPSE: collapse;"><colgroup><col span="5" width="72" style="WIDTH: 54pt;"></col></colgroup><tbody><tr height="27" style="HEIGHT: 20.25pt;"><td class="xl23" width="72" height="27" xstr="级数 " style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 54pt; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 20.25pt; BACKGROUND-COLOR: #ff9900;"><font size="2"><strong>级数<span style="mso-spacerun: yes;">&nbsp;</span></strong></font></td><td class="xl23" width="72" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; WIDTH: 54pt; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: #ff9900;"><font size="2"><strong>应税所得超过</strong></font></td><td class="xl23" width="72" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; WIDTH: 54pt; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: #ff9900;"><font size="2"><strong>且不超过</strong></font></td><td class="xl23" width="72" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; WIDTH: 54pt; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: #ff9900;"><font size="2"><strong>税率</strong><font class="font5">(%)<span style="mso-spacerun: yes;">&nbsp;</span></font></font></td><td class="xl23" width="72" xstr="速算扣除数 " style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; WIDTH: 54pt; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: #ff9900;"><strong><font size="2">速算扣除数<span style="mso-spacerun: yes;">&nbsp;</span></font></strong></td></tr><tr height="19" style="HEIGHT: 14.25pt;"><td class="xl24" height="19" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 14.25pt; BACKGROUND-COLOR: yellow;"><font size="2">1</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">0</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">500</font></td><td class="xl26" xnum="0.05" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">5%</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">0</font></td></tr><tr height="19" style="HEIGHT: 14.25pt;"><td class="xl24" height="19" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 14.25pt; BACKGROUND-COLOR: yellow;"><font size="2">2</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">500</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">2000</font></td><td class="xl26" xnum="0.1" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">10%</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">25</font></td></tr><tr height="38" style="HEIGHT: 28.5pt;"><td class="xl24" height="38" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 28.5pt; BACKGROUND-COLOR: yellow;"><font size="2">3</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">2000</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">5000</font></td><td class="xl26" xnum="0.15" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">15%</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">125</font></td></tr><tr height="26" style="HEIGHT: 20.1pt; mso-height-source: userset;"><td class="xl24" height="26" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 20.1pt; BACKGROUND-COLOR: yellow;"><font size="2">5</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">20000</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">40000</font></td><td class="xl26" xnum="0.25" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">25%</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">1375</font></td></tr><tr height="26" style="HEIGHT: 20.1pt; mso-height-source: userset;"><td class="xl24" height="26" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 20.1pt; BACKGROUND-COLOR: yellow;"><font size="2">6</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">40000</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">60000</font></td><td class="xl26" xnum="0.3" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">30%</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">3375</font></td></tr><tr height="26" style="HEIGHT: 20.1pt; mso-height-source: userset;"><td class="xl24" height="26" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 20.1pt; BACKGROUND-COLOR: yellow;"><font size="2">8</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">80000</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">100000</font></td><td class="xl26" xnum="0.4" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">40%</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">10375</font></td></tr><tr height="26" style="HEIGHT: 20.1pt; mso-height-source: userset;"><td class="xl24" height="26" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 20.1pt; BACKGROUND-COLOR: yellow;"><font size="2">9</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">100000</font></td><td class="xl25" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">　</font></td><td class="xl26" xnum="0.45" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">45%</font></td><td class="xl25" xnum="" style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: yellow;"><font size="2">15375</font></td></tr></tbody></table><p></p><p>如果我能按45%的税率交纳多好啊！</p>

hxqzccct

<p>这么想缴税？？？？？？？？</p><p>&nbsp;&nbsp; 呵呵 </p><p>&nbsp;师父交给我吧</p>[em02][em02][em02][em02]

ddrs

[em02][em02][em02]

特特

<p>税要入国库，依法纳税光荣！爱国爱民，依法纳税</p><p>估共和国光荣的纳税人！</p>

[此贴子已经被作者于2007-9-14 12:50:26编辑过]

上东阳光

<div class="msgheader">QUOTE:</div><div class="msgborder"><b>以下是引用<i>hxqzccct</i>在2007-9-14 12:47:16的发言：</b><br/><p>这么想缴税？？？？？？？？</p><p>&nbsp;&nbsp; 呵呵 </p><p>&nbsp;师父交给我吧</p>[em02][em02][em02][em02]</div><p></p>[em02][em02][em02]

lgm19761004

thanks