| 浅谈年所得的确定 |
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| 引用本文： | 邓瑞华,奚卫华.浅谈年所得的确定[J].北京市经济管理干部学院学报,2007,22(2):50-53. |
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| 作者姓名： | 邓瑞华 奚卫华 |
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| 作者单位： | 1. 机械工业出版社,北京,100037
2. 北京市经济管理干部学院,北京,100102 |
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| 摘 要： | 本文根据我国税法的最新规定,结合今年纳税申报中遇到的实际问题,总结了年所得确定的三大原则:年所得是综合所得;年所得是毛收入额;年所得是含税收入。同时结合实例加以阐述,重点论述了今年纳税申报中遇到的突出问题——不含税收入如何转化为含税收入。
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| 关 键 词： | 年所得 综合所得 毛收入额 含税收入 |
| 文章编号： | 1008-7222(2007)02-0050-04 |
| 修稿时间： | 2007年4月10日 |
A Brief Talk on the Definition of Yearly Earnings |
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| DENG Rui-hua,XI Wei-hua.A Brief Talk on the Definition of Yearly Earnings[J].Journal of Beijing Institute of Economic Management,2007,22(2):50-53. |
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| Authors: | DENG Rui-hua XI Wei-hua |
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| Abstract: | The article summarized three principles of definition of yearly earning based on this year's practical problems of rate paying declaration according to the update regulations of China's tax law: yearly earning is an integrating earning;yearly earning is a gross income quantum;and yearly earning is an income containing tax.At the same time,the article paid much attention to addressing how income without tax converting to income containing tax based on prominent problems of this year's rate paying declaration. |
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| Keywords: | yearly earning integrating earning gross income quantum income containing tax |
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