什么是个人所得税

个人所得税的纳税义务人,既包括居民纳税义务人,也包括非居民纳税义务人。居民纳税义务人负有完全纳税的义务,必须就其来源于中国境内、境外的全部所得缴纳个人所得税;而非居民纳税义务人仅就其来源于中国境内的所得,缴纳个人所得税。各地政府在不同时期对个人应纳税收入的定义和征收的百分比不尽相同,有时还分稿费收入、工资收入以及偶然所得(例如彩票中奖)等等情况分别纳税。
 
2011年9月1日起,中国内地个税免征额调至3500元。


推荐服务 :

推荐主题 :
Array
(
    [0] => D:\XAMPP\htdocs\index.php
    [1] => D:\XAMPP\htdocs\includes\defines.php
    [2] => D:\XAMPP\htdocs\includes\framework.php
    [3] => D:\XAMPP\htdocs\libraries\import.legacy.php
    [4] => D:\XAMPP\htdocs\libraries\platform.php
    [5] => D:\XAMPP\htdocs\libraries\loader.php
    [6] => D:\XAMPP\htdocs\libraries\legacy\error\error.php
    [7] => D:\XAMPP\htdocs\libraries\joomla\log\log.php
    [8] => D:\XAMPP\htdocs\libraries\joomla\log\entry.php
    [9] => D:\XAMPP\htdocs\libraries\joomla\date\date.php
    [10] => D:\XAMPP\htdocs\libraries\cms.php
    [11] => D:\XAMPP\htdocs\libraries\vendor\autoload.php
    [12] => D:\XAMPP\htdocs\libraries\vendor\composer\autoload_real.php
    [13] => D:\XAMPP\htdocs\libraries\vendor\composer\ClassLoader.php
    [14] => D:\XAMPP\htdocs\libraries\vendor\composer\autoload_namespaces.php
    [15] => D:\XAMPP\htdocs\libraries\vendor\composer\autoload_psr4.php
    [16] => D:\XAMPP\htdocs\libraries\vendor\composer\autoload_classmap.php
    [17] => D:\XAMPP\htdocs\libraries\vendor\composer\autoload_files.php
    [18] => D:\XAMPP\htdocs\libraries\vendor\ircmaxell\password-compat\lib\password.php
    [19] => D:\XAMPP\htdocs\libraries\cms\class\loader.php
    [20] => D:\XAMPP\htdocs\libraries\classmap.php
    [21] => D:\XAMPP\htdocs\libraries\fof\include.php
    [22] => D:\XAMPP\htdocs\libraries\fof\autoloader\fof.php
    [23] => D:\XAMPP\htdocs\libraries\cms\error\page.php
    [24] => D:\XAMPP\htdocs\libraries\cms\version\version.php
    [25] => D:\XAMPP\htdocs\configuration.php
    [26] => D:\XAMPP\htdocs\libraries\joomla\factory.php
    [27] => D:\XAMPP\htdocs\libraries\cms\application\cms.php
    [28] => D:\XAMPP\htdocs\libraries\joomla\application\web.php
    [29] => D:\XAMPP\htdocs\libraries\joomla\application\base.php
    [30] => D:\XAMPP\htdocs\libraries\vendor\joomla\application\src\AbstractApplication.php
    [31] => D:\XAMPP\htdocs\libraries\vendor\psr\log\Psr\Log\LoggerAwareInterface.php
    [32] => D:\XAMPP\htdocs\libraries\cms\application\site.php
    [33] => D:\XAMPP\htdocs\libraries\joomla\input\input.php
    [34] => D:\XAMPP\htdocs\libraries\joomla\filter\input.php
    [35] => D:\XAMPP\htdocs\libraries\vendor\joomla\registry\src\Registry.php
    [36] => D:\XAMPP\htdocs\libraries\joomla\application\web\client.php
    [37] => D:\XAMPP\htdocs\libraries\joomla\uri\uri.php
    [38] => D:\XAMPP\htdocs\libraries\vendor\joomla\uri\src\Uri.php
    [39] => D:\XAMPP\htdocs\libraries\vendor\joomla\uri\src\AbstractUri.php
    [40] => D:\XAMPP\htdocs\libraries\vendor\joomla\uri\src\UriInterface.php
    [41] => D:\XAMPP\htdocs\libraries\vendor\joomla\uri\src\UriHelper.php
    [42] => D:\XAMPP\htdocs\libraries\joomla\event\dispatcher.php
    [43] => D:\XAMPP\htdocs\libraries\joomla\object\object.php
    [44] => D:\XAMPP\htdocs\libraries\cms\application\helper.php
    [45] => D:\XAMPP\htdocs\libraries\joomla\session\session.php
    [46] => D:\XAMPP\htdocs\libraries\joomla\session\storage.php
    [47] => D:\XAMPP\htdocs\libraries\joomla\session\storage\database.php
    [48] => D:\XAMPP\htdocs\libraries\joomla\input\cookie.php
    [49] => D:\XAMPP\htdocs\libraries\joomla\database\driver.php
    [50] => D:\XAMPP\htdocs\libraries\joomla\database\database.php
    [51] => D:\XAMPP\htdocs\libraries\joomla\database\driver\mysqli.php
    [52] => D:\XAMPP\htdocs\libraries\joomla\database\query\mysqli.php
    [53] => D:\XAMPP\htdocs\libraries\joomla\database\query.php
    [54] => D:\XAMPP\htdocs\libraries\joomla\database\query\limitable.php
    [55] => D:\XAMPP\htdocs\libraries\vendor\joomla\registry\src\AbstractRegistryFormat.php
    [56] => D:\XAMPP\htdocs\libraries\vendor\joomla\registry\src\Format\Json.php
    [57] => D:\XAMPP\htdocs\libraries\vendor\joomla\registry\src\Format\Ini.php
    [58] => D:\XAMPP\htdocs\libraries\joomla\user\user.php
    [59] => D:\XAMPP\htdocs\libraries\joomla\user\wrapper\helper.php
    [60] => D:\XAMPP\htdocs\libraries\cms\component\helper.php
    [61] => D:\XAMPP\htdocs\libraries\joomla\cache\cache.php
    [62] => D:\XAMPP\htdocs\libraries\joomla\cache\controller.php
    [63] => D:\XAMPP\htdocs\libraries\joomla\filesystem\path.php
    [64] => D:\XAMPP\htdocs\libraries\joomla\cache\controller\callback.php
    [65] => D:\XAMPP\htdocs\libraries\joomla\cache\storage.php
    [66] => D:\XAMPP\htdocs\libraries\joomla\cache\storage\file.php
    [67] => D:\XAMPP\htdocs\libraries\cms\plugin\helper.php
    [68] => D:\XAMPP\htdocs\libraries\joomla\access\access.php
    [69] => D:\XAMPP\htdocs\libraries\joomla\utilities\arrayhelper.php
    [70] => D:\XAMPP\htdocs\libraries\joomla\language\language.php
    [71] => D:\XAMPP\htdocs\language\en-GB\en-GB.localise.php
    [72] => D:\XAMPP\htdocs\plugins\system\admintools\admintools.php
    [73] => D:\XAMPP\htdocs\libraries\f0f\include.php
    [74] => D:\XAMPP\htdocs\libraries\f0f\autoloader\fof.php
    [75] => D:\XAMPP\htdocs\libraries\f0f\less\less.php
    [76] => D:\XAMPP\htdocs\libraries\joomla\filesystem\file.php
    [77] => D:\XAMPP\htdocs\libraries\joomla\filesystem\wrapper\path.php
    [78] => D:\XAMPP\htdocs\plugins\system\admintools\admintools\main.php
    [79] => D:\XAMPP\htdocs\libraries\cms\plugin\plugin.php
    [80] => D:\XAMPP\htdocs\libraries\joomla\event\event.php
    [81] => D:\XAMPP\htdocs\plugins\system\admintools\admintools\core.php
    [82] => D:\XAMPP\htdocs\administrator\components\com_admintools\models\storage.php
    [83] => D:\XAMPP\htdocs\libraries\joomla\model\model.php
    [84] => D:\XAMPP\htdocs\libraries\legacy\model\legacy.php
    [85] => D:\XAMPP\htdocs\plugins\system\admintools\admintools\pro.php
    [86] => D:\XAMPP\htdocs\administrator\components\com_admintools\helpers\ip.php
    [87] => D:\XAMPP\htdocs\plugins\system\modulesanywhere\modulesanywhere.php
    [88] => D:\XAMPP\htdocs\plugins\system\jux_megamenu\jux_megamenu.php
    [89] => D:\XAMPP\htdocs\plugins\system\regacymailing\regacymailing.php
    [90] => D:\XAMPP\htdocs\plugins\system\jce\jce.php
    [91] => D:\XAMPP\htdocs\plugins\system\rsform\rsform.php
    [92] => D:\XAMPP\htdocs\plugins\system\directalias\directalias.php
    [93] => D:\XAMPP\htdocs\plugins\system\rsfprecaptchav2\rsfprecaptchav2.php
    [94] => D:\XAMPP\htdocs\plugins\system\nnframework\nnframework.php
    [95] => D:\XAMPP\htdocs\plugins\system\logout\logout.php
    [96] => D:\XAMPP\htdocs\plugins\system\debug\debug.php
    [97] => D:\XAMPP\htdocs\plugins\system\log\log.php
    [98] => D:\XAMPP\htdocs\plugins\system\remember\remember.php
    [99] => D:\XAMPP\htdocs\plugins\system\highlight\highlight.php
    [100] => D:\XAMPP\htdocs\plugins\system\sef\sef.php
    [101] => D:\XAMPP\htdocs\libraries\cms\menu\menu.php
    [102] => D:\XAMPP\htdocs\libraries\cms\menu\site.php
    [103] => D:\XAMPP\htdocs\libraries\joomla\user\helper.php
    [104] => D:\XAMPP\htdocs\libraries\cms\router\router.php
    [105] => D:\XAMPP\htdocs\libraries\cms\router\site.php
    [106] => D:\XAMPP\htdocs\libraries\joomla\string\string.php
    [107] => D:\XAMPP\htdocs\libraries\vendor\joomla\string\src\String.php
    [108] => D:\XAMPP\htdocs\libraries\vendor\joomla\string\src\phputf8\utf8.php
    [109] => D:\XAMPP\htdocs\libraries\vendor\joomla\string\src\phputf8\mbstring\core.php
    [110] => D:\XAMPP\htdocs\libraries\vendor\joomla\string\src\phputf8\substr_replace.php
    [111] => D:\XAMPP\htdocs\libraries\vendor\joomla\string\src\phputf8\strcasecmp.php
    [112] => D:\XAMPP\htdocs\components\com_content\router.php
    [113] => D:\XAMPP\htdocs\libraries\cms\component\router\base.php
    [114] => D:\XAMPP\htdocs\libraries\cms\component\router\interface.php
    [115] => D:\XAMPP\htdocs\libraries\legacy\categories\categories.php
    [116] => D:\XAMPP\htdocs\components\com_content\helpers\category.php
    [117] => D:\XAMPP\htdocs\libraries\cms\language\multilang.php
    [118] => D:\XAMPP\htdocs\plugins\system\nnframework\helpers\protect.php
    [119] => D:\XAMPP\htdocs\plugins\system\nnframework\helpers\cache.php
    [120] => D:\XAMPP\htdocs\plugins\system\nnframework\helpers\helper.php
    [121] => D:\XAMPP\htdocs\plugins\system\nnframework\helpers\parameters.php
    [122] => D:\XAMPP\htdocs\plugins\system\modulesanywhere\helper.php
    [123] => D:\XAMPP\htdocs\plugins\system\nnframework\helpers\functions.php
    [124] => D:\XAMPP\htdocs\plugins\system\nnframework\helpers\tags.php
    [125] => D:\XAMPP\htdocs\plugins\system\nnframework\helpers\text.php
    [126] => D:\XAMPP\htdocs\libraries\cms\library\helper.php
    [127] => D:\XAMPP\htdocs\libraries\joomla\document\document.php
    [128] => D:\XAMPP\htdocs\libraries\joomla\document\html\html.php
    [129] => D:\XAMPP\htdocs\libraries\joomla\application\route.php
    [130] => D:\XAMPP\htdocs\libraries\joomla\language\helper.php
    [131] => D:\XAMPP\htdocs\components\com_content\content.php
    [132] => D:\XAMPP\htdocs\components\com_content\helpers\route.php
    [133] => D:\XAMPP\htdocs\components\com_content\helpers\query.php
    [134] => D:\XAMPP\htdocs\libraries\legacy\controller\legacy.php
    [135] => D:\XAMPP\htdocs\components\com_content\controller.php
    [136] => D:\XAMPP\htdocs\components\com_content\views\article\view.html.php
    [137] => D:\XAMPP\htdocs\libraries\legacy\view\legacy.php
    [138] => D:\XAMPP\htdocs\components\com_content\models\article.php
    [139] => D:\XAMPP\htdocs\libraries\legacy\model\item.php
    [140] => D:\XAMPP\htdocs\libraries\joomla\table\table.php
    [141] => D:\XAMPP\htdocs\libraries\joomla\observable\interface.php
    [142] => D:\XAMPP\htdocs\libraries\joomla\table\interface.php
    [143] => D:\XAMPP\htdocs\libraries\joomla\access\rules.php
    [144] => D:\XAMPP\htdocs\libraries\joomla\access\rule.php
    [145] => D:\XAMPP\htdocs\libraries\cms\layout\file.php
    [146] => D:\XAMPP\htdocs\libraries\cms\layout\base.php
    [147] => D:\XAMPP\htdocs\libraries\cms\layout\layout.php
    [148] => D:\XAMPP\htdocs\libraries\legacy\application\application.php
    [149] => D:\XAMPP\htdocs\libraries\cms\helper\tags.php
    [150] => D:\XAMPP\htdocs\libraries\cms\helper\helper.php
    [151] => D:\XAMPP\htdocs\plugins\content\loadmodule\loadmodule.php
    [152] => D:\XAMPP\htdocs\plugins\content\joomla\joomla.php
    [153] => D:\XAMPP\htdocs\plugins\content\rsform\rsform.php
    [154] => D:\XAMPP\htdocs\plugins\content\contact\contact.php
    [155] => D:\XAMPP\htdocs\plugins\content\pagebreak\pagebreak.php
    [156] => D:\XAMPP\htdocs\plugins\content\pagenavigation\pagenavigation.php
    [157] => D:\XAMPP\htdocs\plugins\content\vote\vote.php
    [158] => D:\XAMPP\htdocs\administrator\components\com_rsform\helpers\rsform.php
    [159] => D:\XAMPP\htdocs\administrator\components\com_rsform\helpers\config.php
    [160] => D:\XAMPP\htdocs\administrator\components\com_rsform\helpers\version.php
    [161] => D:\XAMPP\htdocs\libraries\legacy\table\content.php
    [162] => D:\XAMPP\htdocs\libraries\joomla\observer\updater.php
    [163] => D:\XAMPP\htdocs\libraries\joomla\observer\updater\interface.php
    [164] => D:\XAMPP\htdocs\libraries\joomla\observer\mapper.php
    [165] => D:\XAMPP\htdocs\libraries\joomla\table\observer\tags.php
    [166] => D:\XAMPP\htdocs\libraries\joomla\table\observer.php
    [167] => D:\XAMPP\htdocs\libraries\joomla\observer\interface.php
    [168] => D:\XAMPP\htdocs\libraries\joomla\table\observer\contenthistory.php
    [169] => D:\XAMPP\htdocs\libraries\cms\helper\contenthistory.php
    [170] => D:\XAMPP\htdocs\libraries\cms\pathway\pathway.php
    [171] => D:\XAMPP\htdocs\libraries\cms\pathway\site.php
    [172] => D:\XAMPP\htdocs\templates\accountstaff\html\com_content\article\resource.php
    [173] => D:\XAMPP\htdocs\libraries\cms\html\html.php
    [174] => D:\XAMPP\htdocs\templates\accountstaff\index.php
    [175] => D:\XAMPP\htdocs\libraries\cms\html\bootstrap.php
    [176] => D:\XAMPP\htdocs\libraries\cms\html\jquery.php
    [177] => D:\XAMPP\htdocs\libraries\legacy\request\request.php
    [178] => D:\XAMPP\htdocs\libraries\joomla\utilities\utility.php
    [179] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\modules.php
    [180] => D:\XAMPP\htdocs\libraries\joomla\document\renderer.php
    [181] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\module.php
    [182] => D:\XAMPP\htdocs\libraries\cms\module\helper.php
    [183] => D:\XAMPP\htdocs\modules\mod_menu\mod_menu.php
    [184] => D:\XAMPP\htdocs\modules\mod_menu\helper.php
    [185] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\footerlinks.php
    [186] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\default_component.php
    [187] => D:\XAMPP\htdocs\templates\system\html\modules.php
    [188] => D:\XAMPP\htdocs\templates\accountstaff\html\modules.php
    [189] => D:\XAMPP\htdocs\modules\mod_custom\mod_custom.php
    [190] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_custom\default.php
    [191] => D:\XAMPP\htdocs\libraries\cms\html\content.php
    [192] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\footerblock.php
    [193] => D:\XAMPP\htdocs\templates\accountstaff\html\mod_menu\default_url.php
    [194] => D:\XAMPP\htdocs\libraries\joomla\filter\output.php
    [195] => D:\XAMPP\htdocs\libraries\joomla\language\text.php
    [196] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\mod_jux_megamenu.php
    [197] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\helper.php
    [198] => D:\XAMPP\htdocs\components\com_contact\router.php
    [199] => D:\XAMPP\htdocs\modules\mod_jux_megamenu\tmpl\default.php
    [200] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\head.php
    [201] => D:\XAMPP\htdocs\libraries\vendor\joomla\utilities\src\ArrayHelper.php
    [202] => D:\XAMPP\htdocs\libraries\joomla\document\html\renderer\message.php
    [203] => D:\XAMPP\htdocs\libraries\cms\layout\helper.php
    [204] => D:\XAMPP\htdocs\templates\accountstaff\html\layouts\joomla\system\message.php
    [205] => D:\XAMPP\htdocs\libraries\legacy\response\response.php
    [206] => D:\XAMPP\htdocs\administrator\components\com_acymailing\helpers\helper.php
    [207] => D:\XAMPP\htdocs\administrator\components\com_acymailing\compat\compat3.php
    [208] => D:\XAMPP\htdocs\administrator\components\com_acymailing\classes\cpanel.php
    [209] => D:\XAMPP\htdocs\libraries\cms\html\select.php
)