当前位置:财税问题 >
實(shí)務(wù)
问题已解决
納稅人取得非生產(chǎn)經(jīng)營(yíng)所得的,由付款方代扣代繳個(gè)人所得稅,企業(yè)代扣代繳的個(gè)稅是按照個(gè)體工商戶的生產(chǎn)經(jīng)營(yíng)所得稅率計(jì)稅嗎?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
企業(yè)代扣代繳的個(gè)稅一般是按照勞務(wù)報(bào)酬
2022 05/19 10:37
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785003 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/19 10:48
如果納稅人在開票的時(shí)候就繳稅,稅費(fèi)按照綜合所得計(jì)稅嗎?
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/19 10:53
匯算時(shí),才會(huì)按綜合所得
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785003 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 05/19 10:54
那請(qǐng)問老師,納稅人在開票的時(shí)候是按什么項(xiàng)目繳稅呢?
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 05/19 11:01
開票時(shí),繳的是增值稅等流轉(zhuǎn)稅,個(gè)稅一般不會(huì)現(xiàn)場(chǎng)征收,由支付企業(yè)代扣代繳
![](/wenda/img/newWd/sysp_btn_eye.png)