浅谈财税误区之工资薪金发现金就缴个税

来 源：www.71-fuwu.com     发布时间：2016-6-13 9:49:21

如不属于工资、薪金性质的补贴、津贴或者不属于纳税人本人工资、薪金所得项目的收人，不予征税（独生子女补贴、托儿补助费、差旅费津贴、误餐补助）、北京地区负担通讯费采取金额实报实销或限额实报实销部分都可以不并入工资薪金缴个税（京地税个[2002]116号）。

If they are not wages, salaries of the nature of the subsidies and allowances or does not belong to the taxpayers own wage and salary income project income, taxes shall not be levied (one-child allowance, child care subsidies, poor travel allowance, meal allowance), Beijing communication burden of fee to take the amount reported solid sales actually or limit accountable parts can not incorporated into the wages and salaries tax payment (Beijing government rent a [2002] No. 116).

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