| 代付税款下应纳税所得额计算公式的修正 |
| |
| 引用本文： | 田景仁.代付税款下应纳税所得额计算公式的修正[J].贵州大学学报(自然科学版),1998,15(2):108-115. |
| |
| 作者姓名： | 田景仁 |
| |
| 作者单位： | 贵州民族学院经管系!贵阳，550025，贵州大学管科系!贵阳，550025 |
| |
| 摘 要： | 现行个人所得税法中，代付税款下的应用税所税额计算公式，本文建立了代付税款下普遍适用的应纳税所得额计算公式。
|
| 关 键 词： | 税收 应纳税所得额 代付税款 个人所得税 |
Amendment of Calculating Formula of the Taxable Income Under Paying Tax For Tax-Payer |
| |
| Tian Jingren.Amendment of Calculating Formula of the Taxable Income Under Paying Tax For Tax-Payer[J].Journal of Guizhou University(Natural Science),1998,15(2):108-115. |
| |
| Authors: | Tian Jingren |
| |
| Abstract: | in the personal income tax law, calculating formula of the taxable income underpaying tax for tax-payer is only suitable for some specific condition, not for all the conditions. In this paper, We set up a calculating formula of the taxable income to be suitable forany condition under paying tax for tax-payer. |
| |
| Keywords: | the taxable income paying tax for tax-payer |
| 本文献已被 CNKI 维普 等数据库收录！ |
