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所在平台: Udemy |
课程主页: https://www.udemy.com/course/income-from-salary/
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Coursera 课程“来自薪资的收入”课程总结 本课程主要讲解“来自薪资的收入”的计算。课程内容包括： **一、薪资收入的含义与征税基础** * 明确“薪资收入”的定义。 * 介绍薪资收入的征税基础，即根据《所得税法》第 15 条进行计算。 **二、从总薪资中扣除 (根据《所得税法》第 16 条)** * 详细解释用于不同目的的薪资含义。 * 区分并列举了各类津贴（Allowances）： * **全部应税津贴 (Fully Taxable Allowances)**：列举了 20 种，包括（但不限于）柴油津贴/柴油薪酬、医疗津贴、仆人津贴、非执业津贴、监护人津贴、管理津贴、加班津贴、城市补偿津贴、家庭津贴/结婚津贴、项目津贴、借调津贴、午餐津贴/餐食津贴、狗津贴、招待津贴、特殊津贴、乡村津贴、电话津贴、交通津贴等。 * **部分免税津贴 (Partly Exempted Allowances)**： * (A) 住房津贴 (House Rent Allowances) * (B) 因履行职责而获得的津贴 (Allowances for duty Performance) * (C) 在规定限额内免税的津贴 (Allowances exempt up to specified limit) * **全部免税津贴 (Fully Exempted Allowances)**：列举了 3 种。 **三、公积金 (Provident Fund)** * **公积金的构成**： 1. 从薪资中扣除固定金额。 2. 为保障未来。 3. 鼓励储蓄。 4. 在退休或死亡时返还。 5. 由政府用于国家发展。 6. 公积金缴款归公积金专员（财政部）。 * **公积金的含义和种类**： * **公积金的种类**： * (i) 法定/政府公积金 (Statutory/Govt. Provident Fund) * (ii) 认可公积金 (Recognized Provident Fund) * (iii) 未认可公积金 (Un Recognized Provident Fund) * (iv) 公共公积金 (Public Provident Fund) * **与公积金相关的规定**。 **四、优惠（Perquisites）** * **优惠的含义**。 * **优惠的分类**： 1. 在所有雇员手中应税的优惠。 2. 在特定雇员手中应税的优惠（5 点）。 3. 对所有雇员免税/税收优惠的优惠（18 点）。 **五、分级 (Grading)** * **分级的含义**。 * **特定雇员 (Specified Employee)** 的定义。
Meaning of Income from Salary{Basis of Charges} Section - 15Computation of Income from SalaryDEDUCTION FROM GROSS SALARY U/S 16For Different Purpose Salary MeansMeaning of AllowancesTypes of Allowances:1. Fully Taxable Allowances (20)2. Partly Exempted Allowances(A) House Rent Allowances(B) Allowances for duty Performance(C) Allowances exempt up to specified limit3. Fully Exempted Allowances (3)FULLY TAXABLE ALLOWANCES:1. Dearness Allowance or dearness pay 2. Medical allowance3. Servant allowance 4. Non practicing allowance5. Warden allowance 6. Procter allowance 7. Over time allowance 8. City compensatory allowance9. Family allowance or marriage allowance10. Project Allowance11. Deputation allowance12. Lunch allowance or Tiffin allowance13. Dog allowance14. Entertainment allowance15. Special allowance16. Rural allowance17. Telephone allowance18. Transport allowanceand other AllowancesPartly Exempted Allowances(1) House Rent Allowances(2) Allowances for duty Performance(3) Allowances exempt up to specified limitProvident Fund: Contents 1. A fixed amount deducted out of salary 2. To secure the future 3. Motivation to little saving 4. Amount return on retirement or death 5. Amount used by government to the development of country 6. Provident fund contribution goes to finance ministry (provident fund commissioner)Meaning and kinds of Provident FundKinds of Provident fund:(i) Statutory/Govt. Provident Fun(ii) Recognized Provident Fund(iii) Un Recognized Provident Fund(iv) Public Provident FundProvisions relating to Provident FundMeaning of PerquisitesClassification of Perquisites1. Perquisites taxable in the hands of all employee2. Perquisites taxable in the hands of specified employee = 5 points3. Perquisites exempt/ tax free for all employee = 18 pointsGrading:Meaning of GradingSpecified Employee
