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律所事務(wù)所納稅及籌劃問答 系列(九)合伙律師個(gè)人所得稅每月預(yù)繳與年度匯繳如何計(jì)算?
By kenov on 2016/01/09每月預(yù)繳的計(jì)算 出資律師每月應(yīng)預(yù)繳個(gè)人所得稅=【出資律師當(dāng)年累計(jì)應(yīng)納稅所得額÷當(dāng)年累計(jì)生產(chǎn)經(jīng)營月份數(shù)×12×適用稅率-速算扣除數(shù)】÷12×當(dāng)年累計(jì)生產(chǎn)經(jīng)營月份數(shù)-當(dāng)年已預(yù)繳的個(gè)人所得稅…
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