個(gè)人所得稅實(shí)務(wù)全書(shū)

第一章　個(gè)人所得稅的基本規(guī)定                                  
  第一節(jié) 個(gè)人所得稅的納稅義務(wù)人                          
    一、居民納稅人和非居民納稅人                                
    二、居民納稅人與非居民納稅人的判定標(biāo)準(zhǔn)                                     
    三、居住時(shí)間和工作期間的計(jì)算                                    
  第二節(jié) 所得來(lái)源地的判定                                                 
    一、確定所得來(lái)源地的基本原則                                        
    二、來(lái)源于中國(guó)境內(nèi)所得的判定                                             
    三、來(lái)源于境外所得的判定                                                     
  第三節(jié) 外籍個(gè)人納稅義務(wù)的判定                                               
    一、居住時(shí)間與納稅義務(wù)                                                          
    二、在中國(guó)境內(nèi)工作期間取得工資薪金所得的判定                        
    三、外籍個(gè)人實(shí)際在中國(guó)境內(nèi)、境外工作期間的判定                        
    四、中國(guó)境內(nèi)企業(yè)外籍董事、高層管理人員納稅義務(wù)的確定            
    五、稅收協(xié)定確定外籍個(gè)人納稅義務(wù)人的一般原則                        
    六、稅收協(xié)定關(guān)于非獨(dú)立個(gè)人勞務(wù)停留期間的規(guī)定                        
  第四節(jié) 個(gè)人所得稅的征稅對(duì)象
    一、應(yīng)稅所得的判定
    二、應(yīng)稅所得的表現(xiàn)形式與貨幣單位                                                
    三、工資、薪金所得
    四、個(gè)體工商戶生產(chǎn)、經(jīng)營(yíng)所得                 
    五、對(duì)企事業(yè)單位的承包經(jīng)營(yíng)、承租經(jīng)營(yíng)所得                                    
    六、勞務(wù)報(bào)酬所得
    七、稿酬所得                         
    八、特許權(quán)使用費(fèi)所得                      
    九、利息、股息、紅利所得
    十、財(cái)產(chǎn)租賃所得                          
    十一、財(cái)產(chǎn)轉(zhuǎn)讓所得
    十二、偶然所得
    十三、經(jīng)國(guó)務(wù)院財(cái)政部門確定征稅的其他所得                                
  第五節(jié) 應(yīng)納稅所得額的確定                
    一、勞動(dòng)所得與非勞動(dòng)所得
    二、費(fèi)用扣除方法
    三、工資、薪金所得的應(yīng)納稅所得額                  
    四、個(gè)體工商戶生產(chǎn)、經(jīng)營(yíng)所得的應(yīng)納稅所得額                                
    五、對(duì)企事業(yè)單位承包、承租經(jīng)營(yíng)所得的應(yīng)納稅所得額                    
    六、勞務(wù)報(bào)酬所得、稿酬所得、特許權(quán)使用費(fèi)所得和財(cái)產(chǎn)租賃所得的應(yīng)納稅所得額        
    七、財(cái)產(chǎn)轉(zhuǎn)讓所得的應(yīng)納稅所得額                                      
    八、利息、股息、紅利所得，偶然所得和其他所得的應(yīng)納稅所得額     
  第六節(jié) 個(gè)人所得稅的稅率                                                         
    一、基本規(guī)定  
    二、各項(xiàng)應(yīng)稅所得的稅率                                   
第二章　工資薪金所得應(yīng)納稅額的計(jì)算                           
  第一節(jié) 工資薪金所得應(yīng)納稅額的計(jì)稅規(guī)定            
    一、基本規(guī)定與計(jì)算公式                                                 
    二、特殊規(guī)定和計(jì)算公式                                            
    三、地方性具體規(guī)定                                                 
    四、全年一次性獎(jiǎng)金的計(jì)稅規(guī)定                              
    五、試行年薪制兌現(xiàn)年薪實(shí)行新的計(jì)稅規(guī)定                                    
    六、從兩處或兩處以上取得工資、薪金所得的計(jì)稅規(guī)定                    
    七、境內(nèi)、境外分別取得工資、薪金所得的計(jì)稅規(guī)定                        
    八、在中國(guó)境內(nèi)、境外企業(yè)兼任職務(wù)取得工資、薪金所得的計(jì)稅規(guī)定         
    九、雇傭和派遣單位分別支付工資、薪金所得的計(jì)稅規(guī)定                
    十、單位或個(gè)人為納稅義務(wù)人負(fù)擔(dān)稅款的計(jì)稅規(guī)定                        
  第二節(jié) 部分行業(yè)工資、薪金所得應(yīng)納稅額計(jì)稅的特殊規(guī)定                
    一、特殊行業(yè)的工資、薪金所得項(xiàng)目的計(jì)稅規(guī)定                                
    二、律師業(yè)工資、薪金所得的計(jì)稅規(guī)定                            
    三、從事推銷、代理服務(wù)所得的計(jì)稅規(guī)定                                            
    四、報(bào)刊、雜志等專業(yè)人員在本單位的刊物上發(fā)表作品取得所得的計(jì)稅規(guī)定     
    五、北京市科技發(fā)明人獎(jiǎng)酬金所得的計(jì)稅規(guī)定                                
    六、民航空地勤人員工資薪金所得應(yīng)納稅額的計(jì)稅規(guī)定                
    七、軍隊(duì)(武裝部隊(duì))干部工資、薪金所得應(yīng)納稅額的計(jì)稅規(guī)定     
  第三節(jié) 應(yīng)計(jì)入工資薪金所得項(xiàng)目的計(jì)稅規(guī)定                                        
    一、非免稅福利費(fèi)的計(jì)稅規(guī)定                                    
    二、超比例、超范圍支付和現(xiàn)金發(fā)放所得的計(jì)稅規(guī)定                        
    三、北京市住房公積金標(biāo)準(zhǔn)及超標(biāo)計(jì)稅的規(guī)定                                
    四、個(gè)人取得實(shí)物福利的計(jì)稅規(guī)定                   
    五、商業(yè)性補(bǔ)充養(yǎng)老保險(xiǎn)金的計(jì)稅規(guī)定                                            
    六、境外保險(xiǎn)費(fèi)的計(jì)稅規(guī)定                           
    七、享受免費(fèi)旅游的獎(jiǎng)勵(lì)所得合并當(dāng)期工資、薪金的計(jì)稅規(guī)定     
    八、辭職辭退個(gè)人取得一次性補(bǔ)償金的計(jì)稅規(guī)定                            
    九、實(shí)行內(nèi)部退養(yǎng)的個(gè)人取得“一次性收入”的計(jì)稅規(guī)定                
    十、個(gè)人兼職和退休人員再任職取得收入的計(jì)稅規(guī)定                    
    十一、股票期權(quán)所得的計(jì)稅規(guī)定                      
  第四節(jié) 外籍個(gè)人工資薪金所得應(yīng)納稅額的計(jì)稅規(guī)定                            
    一、住房費(fèi)、搬遷費(fèi)、安家費(fèi)和包干款項(xiàng)的計(jì)稅規(guī)定                        
    二、外國(guó)專家、專業(yè)人員工資、薪金所得的計(jì)稅規(guī)定                        
    三、董事和高級(jí)管理人員的計(jì)稅規(guī)定                                                
    四、境外演員、運(yùn)動(dòng)員在境內(nèi)取得報(bào)酬的計(jì)稅規(guī)定                            
    五、假設(shè)房租的計(jì)稅規(guī)定                                           
    六、海洋石油作業(yè)外籍人員的計(jì)稅規(guī)定                                            
    七、外籍個(gè)人取得獎(jiǎng)金的計(jì)稅規(guī)定                               
    八、不滿一個(gè)月的工資薪金所得的計(jì)稅規(guī)定                                    
    九、雇主為其雇員負(fù)擔(dān)稅款的計(jì)稅規(guī)定                                            
    十、外幣折合人民幣的計(jì)稅規(guī)定                                  
第三章　其他項(xiàng)目所得應(yīng)納稅額的計(jì)稅規(guī)定                               
……
第四章 個(gè)人獨(dú)資企業(yè)和合伙企業(yè)投資者個(gè)人所得稅的計(jì)稅規(guī)定            
第五章　免稅、減稅與稅額抵免                        
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