科研劳务报酚的纳税误区

摘要

结合实际工作,指出了科研经费管理中科研劳务报酬存在的纳税误区,举例分析了科研劳务报酬在不同情况下计算缴纳个人所得税的差别和方法:并阐明依法缴纳个人所得税对加强科研经费管理的重要意义.%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.