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綜合所得稅
释义
綜合所得稅
zòng hé suǒ dé shuì
就纳税义务人于一定期间内,从各方面所得的净额课征的税。将各种不同性质的所得合并称为「总所得」,以为课税标准,由总所得中减去依法应扣除减免的数额,依一定税率计征,与依照所得性质分别课税的分类所得税不同。其先征分类所得税,更合计各类所得而征综合所得税。
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更新时间:2025/3/16 10:42:52