*个人所得税操作实务 个人所得税法.实施条例、专项扣除、专项附加扣除等简明读本 个人所得税辅导读本编写组 著 下载 pdf 电子版 epub 免费 txt 2025

本书内容涉及个人所得税的税收政策、税收征管、法律依据，具体包括：个人所得税综合知识，纳税人、扣缴义务人，居民和非居民纳税人纳税义务范围，税目、征税对象，税率，应纳税所得额，专项扣除，专项附加扣除，其他扣除，应纳税额的计算，税收优惠，征管模式，纳税时间、期限，纳税调整，文书式样，完税证明/纳税记录，纳税申报，自行缴纳税款，代扣代缴、预扣预缴，汇算清缴，税款清算，法律责任，等等。为便于对照学习及在实际工作中查阅，本书还精心整理我国个人所得税文件（含优惠政策总览）。读者可将本书作为随时翻阅、查检的工具书，以解决实际个人所得税事务中的操作实务问题。

章概述1

节税收相关知识1

一、税收1

二、税收制度1

第二节个人所得税概述8

一、个人所得税的计税原理8

二、个人所得税的征收模式9

三、我国个人所得税法律依据10

第二章纳税义务人、税目和税率12

节纳税人、扣缴义务人12

一、纳税人12

二、扣缴义务人15

第二节纳税义务范围16

一、所得来源地16

二、所得支付地18

三、在中国境内无住所的个人居住时间判定标准及免税条件18

第三节征税对象（税目）22

一、综合所得22

二、分项所得24

第四节税率26

一、综合所得税率26

二、经营所得税率28

三、利息、股息、红利所得，财产租赁所得，财产转让所得和偶然所得税率29

第三章应纳税所得额和应纳税额30

节应纳税所得额的计算30

一、居民个人的综合所得30

二、非居民个人的工资、薪金所得，劳务报酬所得、稿酬所得、特许权使用费所得32

三、经营所得34

四、财产租赁所得35

五、财产转让所得35

六、利息、股息、红利所得和偶然所得35

第二节专项扣除、专项附加扣除、其他扣除概述36

一、专项扣除36

二、专项附加扣除36

三、依法确定的其他扣除36

第三节专项附加扣除专题37

一、专项附加扣除综述37

二、专项附加扣除详细解读42

三、享受专项附加扣除项目的信息的采集、报送（申报）专述54

第四节应纳税额的计算62

一、一般规定62

二、特别规定64

三、非居民个人和无住所居民个人税款计算64

四、境外所得的税额抵免65

第四章税收优惠67

节免征、减征及税负差额免税补贴67

一、免征67

二、减征68

三、税负差额免税补贴68

第二节优惠政策衔接及继续有效的个人所得税优惠政策70

一、优惠政策衔接70

二、继续有效的个人所得税优惠政策76

第五章征纳管理84

节税收征管综合知识84

一、我国税收征管综述84

二、个人所得税征管模式99

三、个人所得税纳税调整100

四、个人所得税法律责任100

五、个人所得税文书式样100

六、个人所得税征管协助100

七、个人所得税税收协定101

八、境内雇主报告境外关联方支付工资薪金所得的规定103

九、个人所得税征管相关规定104

第二节纳税申报105

一、纳税人应当办理纳税申报的情形106

二、近期新修订后各个人所得税申报表的使用106

三、扣缴申报108

四、自行纳税申报117

五、纳税申报的其他有关事项137

第三节税款征缴137

一、综合知识137

二、代扣代缴、预扣预缴140

三、汇算清缴158

第六章相关政策文件161

第七章优惠政策专题176

暂无相关内容，正在全力查找中

暂无出版社相关信息，正在全力查找中！

暂无相关书籍摘录，正在全力查找中！

在线阅读地址：*个人所得税操作实务 个人所得税法.实施条例、专项扣除、专项附加扣除等简明读本 个人所得税辅导读本编写组 著在线阅读

在线听书地址：*个人所得税操作实务 个人所得税法.实施条例、专项扣除、专项附加扣除等简明读本 个人所得税辅导读本编写组 著在线收听

在线购买地址：*个人所得税操作实务 个人所得税法.实施条例、专项扣除、专项附加扣除等简明读本 个人所得税辅导读本编写组 著在线购买

暂无原文赏析，正在全力查找中！

前言

• 作者：The Old-Timer 发布时间：2015-11-25 23:59:17

  非常好的冥想入门实用小书，不玄乎也不宗教。但是，把“1960s”赫然翻译成“19世纪60年代”这一处错误实在是sorry，译者和编辑都该各挨几板子。

• 作者：Hustle-Bustle 发布时间：2017-06-07 04:38:10

  书真是一本好书。但是翻译太TM烂了。完全没有感到有分析哲学素养，专业术语牛头马嘴。塞尔的东西那么好读，译者能不能上点心，花一个月看几本书？糟蹋了文本

• 作者：卋喻 发布时间：2021-05-04 12:05:20

  港版虽然未删减，但是附加内容比大陆的一些增订版少了很多。望各位周知。

• 作者：Tari 发布时间：2019-01-27 12:02:55

  记得最深的一句话居然是其中的一句写景：远山如黛，溪水如绸。

  实在是意境悠远！

• 作者：木头房子 发布时间：2020-08-10 02:36:37

  已經不記得是什麼時候開始喜歡幾米的了，但是也因為慢慢的了解了那些美好故事背後的眼淚導致最近這些年開始有點疏遠他。所幸因為這本書第一次知道了幾米原來是這個樣子，和我臆想的是個瘦瘦的文質彬彬的男人完全不同呢。在這本大大的冊子裡看到了很多自己的年幼無知。那個能讓人輕易地把頁面拿下來裝裱的設計也是又愛又恨，愛的是我能把這一幅展示給所有人看，恨的是，我怕這本所謂的書會被我拆的七零八落。真的是糾結呢。最近幾年感覺幾米先生因為要搭新時代的浪潮導致越來越不像自己，畫風日益成熟和商業可真是個讓人更傷心的故事啊。希望他做自己，也希望是所有的故事不那麼傷心。

• 作者：TATAp 发布时间：2023-04-26 11:03:20

  评价为地理课本plus，整体难度不是很大，值得有点基础而又想深入了解一下脚下这颗行星的人一读。

• 做人做事的普遍原则

  作者：Hammer_ 发布时间：2012-02-03 18:21:57

  Before we commence reading How To Win Friends And Influence People, we should first realize that this book had been written to be used to as textbook for the author's course in Effective speaking and Human relationship and it still used for today.

  So please not categorize this book as Self-help or Motivational book which often be degraded by those who unceasingly declaim how badly they hate this sort of things.

  Dealing with people is probably the biggest problem we face, especially if you are in business. Those principles can apply to all walks of people.

  If you wish to get the most out of this book, there is one indispensable requirement, one essential infinitely more important than any rule or technique. Unless you have this one fundamental requisite, a thousand rules on how to study will avail little.

  What is this magic requirement? Just this: a deep, driving desire to learn, a vigorous determination to increase your ability to deal with people.

  Once you believe,that works.

  “Education,” said the author “is the ability to meet life’s situations,”

  If by the time you have finished reading the first three chapters of this book- if you aren’t then a little better equipped to meet life’s situations, then I shall consider this book to be a total failure so far as you are concerned. For “the great aim of education,” said the author, “is not knowledge but action.”

  And this is an action book :)

  ----------------------------------

  readingnote:

  第一大章：怎样赢得朋友

  原则一：永远不要去批评别人

  很精辟，我们应该转换方式，让他们自己发现，或者用一种温和，婉转的方式，反之就算是中肯的批评也是有害无利

  1.ninety-nine times out of a hundred, people don’t criticize themselves for anything, no matter how wrong it may be.

  2.Criticism is futile because it puts a person on the defensive and usually makes him strive to justify himself. Criticism is dangerous, because it wounds a person’s precious pride, hurts his sense of importance, and arouses resentment

    

  3.Let’s realize that the person we are going to correct and condemn will probably justify himself or herself, and condemn us in return or, like the gentle Taft, will say: “I don’t see how I could have done any differently from what I have.

  4.每当我们想要批评别人的时候，想想这句话：“I don’t see how I could have done any differently from what I have”Judge not, that ye be not judged

  5.最真诚的忠告------勿责人，常思已过：Do you know someone you would like to change and regulate and improve? Good! That is fine. I am all in favor of it, But why not begin on yourself? From a purely selfish standpoint, that is a lot more profitable than trying to improve others - yes, and a lot less dangerous. “Don’t complain about the snow on your neighbor’s roof,” said Confucius, “when your own doorstep is unclean.”

  6.每个人都是感性的动物：When dealing with people, let us remember we are not dealing with creatures of logic. We are dealing with creatures of emotion, creatures bristling with prejudices and motivated by pride and vanity.

  7.我们应该做的：Instead of condemning people, let’s try to understand them. Let’s try to figure out why they do what they do. That’s a lot more profitable and intriguing than criticism and it breeds sympathy, tolerance and kindness. “To know all is to forgive all.”

  ------------------------------

  原则二 如何与人打交道---Give honest and sincere appreciation

  1、（有道理！）There is only one way under high heaven to get anybody to do anything. Did you ever stop to think of that? Yes, just one way. And that is by making the other person want to do it. Remember, there is no other way.

  2.每个人都得到赞扬啊：The deepest principle in human nature is the craving to be appreciated.The desire for a feeling of importance is one of the chief distinguishing differences between mankind and the animals

  3. 赞扬和奉承的区别：The difference between appreciation and flattery? That is simple. One is sincere and the other insincere. One comes from the heart out,the other from the teeth out. One is unselfish,the other selfish. One is universally admired, the other universally condemned.

  4.多点发自内心的感激，别吝啬对我们爱的人的赞扬：When we are not engaged in thinking about some definite problem, we usually spend about 95 percent of our time thinking about ourselves. Now, if we stop thinking about ourselves for a while and begin to think of the other person’s good points, we won’t have to resort to flattery so cheap and false that it can be spotted almost before it is out of the mouth

  5. 真的是这样呢：Let’s cease thinking of our accomplishments, our wants. Let’s try to figure out the other person’s good points. Then forget flattery. Give honest, sincere appreciation. Be “hearty in your approbation and lavish in your praise,” and people will cherish your words and treasure them and repeat them over a lifetime -repeat them years after you have forgotten them

  ------------------------------------------

  原则三. 去谈论人家感兴趣的事----Arouse in the other person an eager want

  1.少谈自己，谈大家的兴趣和利益所在：So the only way cm earth to influence other people is to talk about what they want and show them how to get it. Remember that tomorrow when you are trying to get somebody to do something. If, for example, you don’t want your children to smoke, don’t preach at them, and don’t talk about what you want? but show them that cigarettes may keep them from making the basketball team or winning the hundred-yard dash.（销售的人应该学学，学会从他人的角度看问题）

  2.If out of reading this book you get just one thing- an increased tendency to think always in terms of other people’s point of view, and see things from their angle - if you get that one thing out of this book, it may easily prove to be one of the building blocks of your career.

  3、我们的目的不是为了操纵人，而是实现双赢：Looking at the other person’s point of view and arousing in him an eager want for something is not to be construed as manipulating that person so that he will do something that is only for your benefit and his detriment

  ----------------------------------

  第二大章：怎样让人喜欢你

  原则一：Become genuinely interested in other people--对他人感兴趣

  1.If we want to make friends, let’s put ourselves out to do things for other people -things that require time, energy, unselfishness and thoughtfulness

  2.If we want to make friends, let’s greet people with animation and enthusiasm. When somebody calls you on the telephone use the same psychology

  -------------------

  原则二：经常微笑

  1.Actions speak louder than words, and a smile says, “I like you, You make me happy. I am glad to see you.”That is why dogs make such a hit. They are so glad to see us that they almost jump out of their skins. So, naturally, we are glad to see them. A baby’s smile has the same effect

  2.A man without a smiling face must not open a shop.”Your smile is a messenger of your good will. Your smile brightens the lives of all who see it. To someone who has seen a dozen people frown, scowl or turn their faces away, your smile is like the sun breaking through the clouds. Especially when that someone is under pressure from his bosses, his customers, his teachers or parents or children, a smile can help him realize that all is not hopeless -that there is joy in the world.

  --------------------------------

  原则三：记住别人的名字

  Remember that a person’s name is to that person the sweetest and most important sound in any language

  ----------------------

  原则四： 做一个好的听众，让别人去谈论自己（Be a good listener. Encourage others to talk about themselves）

  So if you aspire to be a good conversationalist, be an attentive listener. To be interesting, be interested. Ask questions that other persons will enjoy answering. Encourage them to talk about themselves and their accomplishments.

  Remember that the people you are talking to are a hundred times more interested in themselves and their wants and problems than they are in you and your problems. A person’s toothache means more to that person than a famine in China which kills a million people. A boil on one’s neck interests one more than forty earthquakes in Africa. Think of that the next time you start a conversation

  ---------------------

  原则五：谈别人感兴趣的事（Talk in terms of the other person’s interests. ）

  -----------------------

  原则六：承认对方的优点和对自己的重要性（Make the other person feel important-and do it sincerely）

  The unvarnished truth is that almost all the people you meet feel themselves superior to you in some way, and a sure way to their hearts is to let them realize in some subtle way that you recognize their importance, and recognize it sincerely. Remember what Emerson said: “Every man I meet is my superior in some way. In that, I learn of him.

  -------------------------------

  第三大章：How to Win People to Your Way of Thinking

  原则一：避免和人辩论，因为你永远不会赢---这个，偶觉得还是方式的问题，不过还是尽量避免好了，因为没啥意义啊！：）The only way to get the best of an argument is to avoid it

  You can’t win an argument. You can’t because if you lose it, you lose it,and if you win it, you lose it. Why?Well, suppose you triumph over the other man and shoot This argument full of holes and prove that he is non compos mentis.Then what? You will feel fine. But what about him? You have made him feel inferior. You have hurt his pride. He will resent your triumph. And A man convinced against his will Is of the same opinion still

  If you argue and rankle and contradict, you may achieve a victory sometimes, but it will be an empty victory because you will never get your opponent’s good wil

  -----------------

  独立一段，关于怎样应对argument的建议：

  一 不同的见解是有益的：Welcome the disagreement. Remember the slogan, “When two partners always agree, one of them is not necessary.” If there is some point you haven’t thought about, be thankful if it is brought to your attention. Perhaps this disagreement is your opportunity to be corrected before you make a serious mistake.

  二：(别相信你的第一直觉印象--适用于异见）Distrust your first instinctive impression. Our first natural reaction in a disagreeable situation is to be defensive. Be careful. Keep calm and watch out for your first reaction. It may be you at your worst, not your best

  三（控制你的脾气）Control your temper. Remember, you can measure the size of a person by what makes him or her angry. Listen first. Give your opponents a chance to talk. Let them finish. Do not resist, defend or debate. This only raises barriers. Try to build bridges of understanding. Don’t build higher barriers of misunderstanding.

  四：求同存异：Look for areas of agreement. When you have heard your opponents out, dwell first on the points and areas on which

  you agree.

  五：诚实： Be honest, Look for areas where you can admit error and say so. Apologize for your mistakes. It will help disarm your

  opponents and reduce defensiveness.

  六：Promise to think over your opponents’ ideas and study them carefully. And mean it. Your opponents may be right. It is a lot easier at this stage to agree to think about their points than to move rapidly ahead and find yourself in a position where your opponents can say: “We tried to tell you, but you wouldn’t listen.”

  七：感谢你的对手：Thank your opponents sincerely for their interest. Anyone who takes the time to disagree with you is interested in the same things you are. Think of them as people who really want to help you, and you may turn your opponents into friends.

  八：给点时间给对方（很重要，很多时候回头看，会觉得当时狠傻，没必要为这问题吵，也从另一方面得出，和人去争论什么，真的没啥意义）Postpone action to give both sides time to think through the problem

  ---------------------------

  原则二：别告诉别人自己比他们要高明

  这段狠有哲理，别证明自己比其他人聪明，就算知道，也别告诉他

  That is a challenge. It arouses opposition and makes the listener want to battle with you before you even start. It is difficult, under even the most benign conditions, to change people’s minds. So why make it harder? Why handicap yourself? If you are going to prove anything, don’t let anybody know it. Do it so subtly, so adroitly, that no one will feel that you are doing it.

  This was expressed succinctly by Alexander Pope: Men must be taught as if you taught them not And things unknown proposed as things forgot.

  Over three hundred years ago Galileo said: You cannot teach a man anything? you can only help him to find it within himself.

  As Lord Chesterfield said to his son: Be wiser than other people if you can? but do not tell them so.

  （勇于承认错误是最对的）You will never get into trouble by admitting that you may be wrong. That will stop all argument and inspire your opponent to be just as fair and open and broad-minded as you are. It will make him want to admit that he, too, may be wrong

  ------------

  原则三：勇于认错

  When we are right, let’s try to win people gently and tactfully to our way of thinking, and when we are wrong and that will be surprisingly often, if we are honest with ourselves - let’s admit our mistakes quickly and with enthusiasm. Not only will that technique produce astonishing results? but, believe it or not, it is a lot more

  fun, under the circumstances, than trying to defend oneself.

  Remember the old proverb: "By fighting you never get enough, but by yielding you get more than you expected.”

  ----------------

  原则四：以友好的方式开始 Begin in a friendly way.

  --------------

  原则五： Get the other person saying “yes, yes”

  ------------------------

  原则六：Let the other person do a great deal of the talking.

  （这里和上面有点重复了，其实这里有很多原则是共通的）

  ----------------

  原则七：Let the other person feel that the idea is his or hers

  卡内基是个中国通，他引用了好多中国古代的谚语和道德经的东西：

  " The reason why rivers and seas receive the homage of a hundred mountain streams is that they keep below them. Thus they are able to reign over all the mountain streams. So the sage, wishing to be above men, put himself below them, wishing to be before them, he put himself behind them. Thus, though his place be above men, they do not feel his weight,though his place be before them, they do not count it an injury.”

  海纳百川，有容乃大

  ------------------------------

  如果仅仅把这书当做是快餐书，励志书，成功学，

  真的很可惜，

  这书流传这么久真有它的道理，一些自以为是的“读书人”可能不屑看这类书，替他们遗憾。

  一本值得反复看的经典之作，最重要是去实践上述的原则，

  要记住：“This is an action book.”

  2012.2.3

  By Hammer

• 格兰特研究告诉你这些

  作者：言西小熊 发布时间：2018-02-10 22:23:38

  科学史上，有一些时间跨度非常长的实验研究。比如前两年媒体报道、并引起人们热议的昆士兰大学于1927年开始的沥青滴漏实验。农业领域里，这种实验尤其多。有甚至长达百年的实验研究。

  哈佛大学医学院教授、生于1951年的麻省总医院精神科医生罗伯特·沃尔丁格（Robert J. Waldinger）就负责一项比他的年纪还大的研究项目。这就是著名的格兰特研究（the Grant study）。

  这项研究始于1938年。第一批研究对象是哈佛大学的三界本科生，随后又挑选了三届的大二学生，最终形成268人的实验组。此项研究最重要的成果表现在以下几个方面：

  第一：积极的精神状态是一种客观存在。比如80多年前，人们把希特勒当成伟大领袖，丘吉尔当成失败的政客。同样的，克林顿、奥巴马等历任总统的才能要等上80年后才能做出客观的评价。

  第二，幸福的人生最关键的因素是“爱”。这里的“爱”并不一定是指年幼或年轻时受到的关爱或者男欢女爱。但一个人如果年幼或年轻时受到关爱，那么他以后的人生也更容易充满爱，也更容易在其他方面获得成功。同时，这个人的处事方式也更容易让别人靠近他。大多数人生硬撅撅在30岁前就发现了爱。

  第三，智慧最重要的三个因素是：抓住转瞬即逝的表象的深层含义的认知能力；多重视角思考问题的思考力；深切关心他人福祉的情感能力。智慧与中年时期防御机制的成熟、心理健康有关，与亲密的朋友有关，与晚年的自我调节有关。

  第四，积极的影响比消极的影响更重要。比如影响成年适应性并不是不愉快的父子或母子关系，而是整体不愉快的童年经历。悲惨的童年经历更让人产生厌世情绪和自我怀疑。因此，如果一个孩子在家没有学会最基本的爱和信任，他日后的魄力、主动性和自主性都会受到限制，这些都是成年后获得成功的基础。

  第五，影响人的健康因素会随时间而变化。比如书中一男孩因为遗传了酗酒的基因而慢慢走向颓废。相反，书中一女孩重病后却摆脱了孤独和严重的依赖心理。

  这个漫长、几乎贯穿人的一生的研究，对我们人生重要的每个阶段进行了总结，解答了一些影响我们人生幸福的几大因素。我们在看到众多人生故事的同时，也更能理解活在当下最重要的事情。未来不可预测，人生不能重来，但书中的爱与幸福依然具有参考价值。