個(gè)人所得稅實(shí)務(wù)全書

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) 所得來源地的判定                                                 
    一、確定所得來源地的基本原則                                        
    二、來源于中國境內(nèi)所得的判定                                             
    三、來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)際在中國境內(nèi)、境外工作期間的判定                        
    四、中國境內(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)營所得                 
    五、對(duì)企事業(yè)單位的承包經(jīng)營、承租經(jīng)營所得                                    
    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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