Discussion on tax of scientific research work reward
10.3760/cma.j.issn.1006-1924.2009.1.08
- VernacularTitle:科研劳务报酚的纳税误区
- Author:
Lu LI
- Publication Type:Journal Article
- Keywords:
Scientific research work pay;
Individual income tax;
Ratepaying mistake;
Financial management
- From:
Chinese Journal of Medical Science Research Management
2009;22(1):26-27,47
- CountryChina
- Language:Chinese
-
Abstract:
Along with the perfection of taxation system,the country enhances the supervision of individual income tax constantly.It is easy for managers of the scientific research funds to ignore the tax management of scientific research work reward.Combined with the actual work,this article pointed out the tax misunderstanding of the scientific research work reward that exists in scientific research funds management,and analyzed some examples that explain the difierence and methods of calculating the individuaI income tax by the scientific research work reward in the difierent situations.Moreover,it clarified that it is verv ireportant for the management of scientific research funds to tax the individual income according to law.
