Discussion on tax of scientific research work reward / 中华医学科研管理杂志

ABSTRACT

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.