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Các khoản thu nhập ngoài tiền lương chịu thuế TNCN không ?

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Luật sư cho doanh nghiệp

LUẬT SƯ
DOANH NGHIỆP  

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Các khoản thu nhập về phụ cấp chức vụ, trách nhiệm, độc hại theo hệ số, độc hại hiện vật, tiền thu nhập tăng thêm có phải chịu thuế TNCN không?

 

Các khoản thu nhập về phụ cấp độc hại theo hệ số, độc hại hiện vật chi theo đúng quy định của Nhà nước thì sẽ được tính trừ khi xác định thu nhập tính thuế TNCN. Nếu chi vượt quy định thì phần thu nhập vượt đó phải tính thuế.

Các khoản thu nhập về phụ cấp chức vụ, trách nhiệm, tiền thu nhập tăng thêm là khoản có tính chất tiền lương, tiền công nên phải tính thuế TNCN.

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