查询词典 income

The following expenses may not be deducted from the taxable income(1) income from equity investment paid to investors such as dividend and bonus;(2) payment of enterprise income tax;(3) late payment fines;(4)penalties; fines and losses from confiscated property;(5)expenses from donations other than those aforementioned;(6)sponsorship fees;(7) expenses for non-verified provisions; and(8) other expenses irrelevant to the income obtained.

在计算应纳税所得额时，下列支出不得扣除：(1)向投资者支付的股息、红利等权益性投资收益款项；(2)企业所得税税款；(3)税收滞纳金；(4)罚金、罚款和被没收财物的损失；(5)上述规定以外的捐赠支出；(6)赞助支出；(7)未经核定的准备金支出；(8)与取得收入无关的其他支出。

After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the incom e taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

Article 72 In the event that the organizations or individuals provide the occupational-health technical services without obtaining the qualification thereof, or any healthcare agencies undertake occupational health examination and occupational-disease diagnosis without statutory approvals, the competent public health authority can order the responsible organizations or individuals to immediately stop the violating practice, and confiscate the illegal income therefrom; any organization or individual gaining an illegal income over RMB 5,000 yuan is also subject to a fine equaling 2 to 10 times of the illegal income; any organization or individual gaining no illegal income or an illegal income less than RMB 5,000 yuan is also subject to a fine between RMB 5,000 and RMB 50,000 yuan; the executives and other personnel directly responsible for the severe illegal practices are subject to such disciplinary actions as post-lowering, deposal or dismissal according to applicable regulations.

第七十二条未取得职业卫生技术服务资质认证擅自从事职业卫生技术服务的，或者医疗卫生机构未经批准擅自从事职业健康检查、职业病诊断的，由卫生行政部门责令立即停止违法行为，没收违法所得；违法所得五千元以上的，并处违法所得二倍以上十倍以下的罚款；没有违法所得或者违法所得不足五千元的，并处五千元以上五万元以下的罚款；情节严重的，对直接负责的主管人员和其他直接责任人员，依法给予降级、撤职或者开除的处分。

The personal income tax exemption volume law system as its tax revenue reduces the system, day by day also has become an important system relating to national economy and the people"s livelihood, but this system continuously has rarely had the change since 1994, but inhabitant"s income level unceasingly enhances, the price also unceasingly rises, in recent years our country promotes the housing system, the medical system, the social security system, the educational system and so on many reform measure, obviously, at present our country personal income tax exemption volume legal system and the development of economy and society are in disconformity, the function of adjusting income assignment gradually weakens, the unfair tax burden question extrudes day after day, The perfection of our country personal income tax exemption volume law system call is more and more high, the experts and the scholars also pays more and more attention to the research of this system.

个人所得税免征额法律制度作为一项税收减免制度，也日益成为了税法当中一项关乎国计民生的重要制度，但该制度自1994年以来一直鲜有变化，而居民的收入水平不断提高，物价也不断上涨，近几年来我国又推出住房制度、医疗制度、社会保障制度、教育制度等多项改革措施，显然，目前我国个人所得税免征额法律制度与经济社会的发展情况已不相适应，调节收入分配的职能逐渐削弱，税负不公的问题日渐突出，完善我国个人所得税免征额法律制度的呼声越来越高，专家和学者也越来越关注该制度的研究。

Article 15 In respect of income obtained by enterprises in foreign currency, upon payment of income tax in quarterly instalments in accordance with the provisions of Article 15 of the Tax Law, taxable income shall be computed by converting the income into Renminbi according to the exchange rate quotation on the last day of the quarter.

第十五条企业所得为外国货币的，在依照税法第十五条规定分季预缴所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额

"Income from other sources" mentioned inArticle 1, paragraph 1 and paragraph 2 of the Tax Law means profits, interest, rents, income from the transfer of property, income from the provision or transfer of patents, proprietary technology, income from trademark rights and copyrights as well as other nonbusiness income.

税法第一条第一款、第二款所说的其他所得，是指利润、利息、租金、转让财产收益、提供或者转让专利权、专有技术、商标权、著作权收益以及营业外收益等所得。

In the process of determining the quantization model of enterprise residual income allocation for human capital, this paper: first, takes the value devoted by human capital as the base point, determines the total amount of enterprise residual income allocation and introduces the economic value added index into this study; secondly, starting with the external factors (i.e. the value devoted by human capital and the negotiating power of human capital and material capital in the enterprise) that influence the proportion of human capital in enterprise residual income allocation, evaluates the negotiating power of human capital and material capital in the enterprise by using fuzzy synthetical evaluation method and puts forward the quantization method and application model for allocating the enterprise residual income between the owners of human capital and material capital; at last, determines the prorate of value devoted by individual human capital on the basis of their respective positions and calculates the amounts for individual human capital to allocate the enterprise residual income in combination with the performance examination for each department and individual human capital in the enterprise.

论文在确定人力资本参与企业剩余分配量化模型的过程中，首先以人力资本贡献价值为基点，明确企业剩余分配总量，引入经济增加值EVA指标；其次从影响人力资本参与企业剩余分配比例的外部因素—人力资本贡献价值和人力资本与物质资本在企业内的谈判力入手，用模糊综合评价法对人力资本和物质资本在企业内的谈判力进行评价，结合对人力资本的业绩考核，提出了企业剩余收益在人力资本所有者与物质资本所有者之间分配的量化方法和应用模型；最后用层次分析法确定个体人力资本的岗位贡献价值的权重，结合企业内对部门和个体人力资本的业绩考评，计算企业内每个个体人力资本分配企业剩余的数额。

In order to construct a scientifical, fair and reasonable system of social income distribution, we have to deepen the reform of the system of income distribution and standardize the order of income distribution. The income distribution of civil servants is an important part of the income distribution of the whole society.

持续的收入分配不公，已经沉淀了许多社会矛盾，构成了巨大的社会张力，有些甚至到了一触即发的严重程度，对改革的进一步深化以及和谐社会的构建产生了相当大的影响。

In the end,in order to to solve China's income distribution gap, the government should reduce the existing income gap and improve the efficiency of government redistribution. So to speak, control high-income groups strictly , reduce low-income groups strugglingly and develop middle-income groups vigorously.

最后，针对收入分配差距影响经济增长的两个环节，提出解决我国的收入分配差距问题要从减少现存的收入差距问题和提高政府的转移支付效率入手，严格控制高收入群体，努力减少低收入群体，大力发展中间收入群体。

Include wage income, house property income, interest income, bequest income, income of stock extra dividend.

包括工资收入，房产收入，利息收入，遗产收入，股票红利收入等。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。