个人所得税如何核算(个人所得税的核算科目和核算方式)

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    个人所得税如何核算(个人所得税的核算科目和核算方式)

    个人所得税如何核算]

    1.Calculate taxable income: taxable income is calculated by subtracting deductions from the sum of all income.

    2. Apply a tax rate to the taxable income: according to the taxable income, to find out the corresponding rate on Chinese tax rate table.

    3. Calculate tax payable: tax payable is obtained by applying the tax rate to the taxable income.

    4. Deduct pre-tax deductions: the tax reduction, such as a single allowance, may be deducted from the tax payable.

    5. Calculate personal income tax: the personal income tax is the amount of money remaining after the pre-tax deductions have been made.

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    个人所得税如何核算

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