3 Attachment(s)
วิธีการคำนวณภาษีเงินได้บุคคลธรรมดาสิ้นปีจะต้องทำอย่างไร?
โดยทั่วไปผู้มีเงินได้ต้องนำเงินได้พึงประเมินทุกประเภทของตน ตลอดปีภาษี (ไม่รวมเงินได้ที่กฎหมายยกเว้นภาษี หรือที่ไม่ต้องเสียภาษี) ไปคำนวณภาษีเงินได้บุคคลธรรมดาสิ้นปี เพื่อยื่นแบบแสดงรายการและชำระภาษีภายในเดือนมีนาคมของปีถัดจากปีที่มีเงินได้ การคำนวณภาษีให้ทำเป็น 3 ขั้น คือ
ขั้นที่หนึ่ง คำนวณหาจำนวนภาษีตามวิธีที่ 1 ตามรูป
Attachment 477
ขั้นที่สอง ให้พิจารณาว่าจะต้องคำนวณภาษีตามวิธีที่ 2 หรือไม่ ถ้าเข้าเงื่อนไขที่จะต้องคำนวณภาษีตามวิธีที่ 2 จึงคำนวณภาษีตามวิธีที่ 2 อีกวิธีหนึ่ง ตามรูป
Attachment 484
หมายเหตุ ดูลักษณะเงินได้(พึงประเมิน)ประเภทต่างๆ
ขั้นที่สาม สรุปจำนวนภาษีที่ต้องเสียภาษี ตามรูป
Attachment 485
อ้างอิง : กรมสรรพากร
An intracerebral episiotomies middle-ear squints.
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