查询词典 income tax

In Beijing's personal income tax base pay increase, from 1200 to 1600 yuan / month?

2006年北京地区的个人所得税缴纳基数上调，是从1200调至1600元/月？

For the foreign person gets profit, dividend and bonus from the foreign enterprise, the income tax will be exempted.

外籍个人从外商投资企业取得的利润、股息、红利所得，免征个人所得税。

The officials in charge said that the exemption of income tax on dividend and bonus issues that are distributed among resident enterprises is to eliminate double taxation.

有关负责人表示，对居民企业之间的股息、红利收入免征企业所得税，是对股息、红利所得消除双重徵税的做法。

Article 4 After January 1, 2008, the distribution of the equity investment gains such as dividend and bonus from the accumulative undistributed profits in 2007 and previous years among resident enterprises shall be handled according to Article 26 of the Enterprise Income Tax Law and Article 17 and 83 of the Implementing Regulations.

四、2008年1月1日以后，居民企业之间分配属于2007年度及以前年度的累积未分配利润而形成的股息、红利等权益性投资收益，均应按照企业所得税法第二十六条及实施条例第十七条、第八十三条的规定处理。

Based on such understanding, local policies enacted by Shanghai and Tianjin government stipulate that investment proceeds delivered to individual limited partners who are not engaged in operation are classified as "interest, dividend and bonus" and applicable to individual income tax rate of 20%.

也正是基于这样的理解，上海和天津出台的地方性政策，规定对有限合伙企业中不参与执行业务的自然人有限合伙人，其从有限合伙企业取得的股权投资收益，按"利息、股息、红利所得"项目，适用20%的比例税率。

Collecting individual income tax on individual limited partners' proceeds as "interest, dividend and bonus" item results in some problems.

按 "利息、股息、红利所得"项目对自然人有限合伙人分得的收益征收个人所得税也带来一些问题。

The two top income-tax brackets would rise to 36% and 39.6% from 33% and 35%.

所得税的两个最高税率区间将提高到36%和39.6%，此前为33%和35%。

Article 21 Income tax charged in accordance with this Law shall use Renminbi as the calculating unit.

第二十一条依照本法缴纳的所得税以人民币为计算单位。

I'm in the middle of calculating my individual income tax.

我正在计算我的个人所得税。

I'm in the midst of calculating my income tax.

我正在计算我的个人所得税。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。