个人所得税税率表(综合所得适用税率表)
(经营所得适用)
(居民个人工资、薪金所得预扣预缴适用)
(居民个人劳务报酬所得预扣预缴适用)
个人所得税税率表 (五) (非居民个人工资薪金所得、劳务报酬所得、稿酬所得、特许权使用费所得适用)
【注】个人所得税税率表也适用于居民个人的综合所得按月计算税额 |
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