查询词典 individual income tax

Individual income tax, a type of direct tax, refers to the tax imposed on the dutiable income of an individual.

个人所得税作为直接税的一种，是以个人的应税所得为对象征收的一种税。

First, this will help cultivate the taxpayers' consciousness of paying taxes in good faith, clarify the legal responsibilities of taxpayers and enhance the compliance with tax law; second, it will help the tax authorities strengthen the administration of tax sources and the regulation of individuals with high income; third, it will help strengthen comparative analysis and further push forward the scientific and sophisticated administration of individual income tax; fourth, it will help create conditions and accumulate experience for the transition to a mixed tax system that combines global and schedular tax systems in the next step.

这样做，一是有利于培养纳税人的诚信纳税意识，明确纳税人的法律责任，提高税法遵从度；二是有利于税务机关加强税源管理，加大对高收入者的调节力度；三是有利于加强分析比对，进一步推进个人所得税的科学化、精细化管理；四是有利于为下一步向综合与分类相结合的混合税制过渡创造条件、积累经验，同时，也符合世界各国个人所得税的通常做法。

A: Because China has adopted the comprehensive declaration method under the schedular tax system, as long as taxes have been withheld or paid in full by an individual when obtaining the income, he/she does not need to pay more taxes but needs to submit the Individual Income Tax Declaration Form (applicable to taxpayers with annual income of Over RMB120,000) and a copy of ID card according to the requirements when declaring taxes at the end of a year.

答：由于我国目前实行的是分项税制下的综合申报办法，只要个人平常取得收入时已经足额扣缴或缴纳了税款，其年终再办理纳税申报时，只需要按照规定报送《个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）》和身份证复印件等，不需要再多缴纳税款。

Individual income tax returns should have developed tax agency, a strong sense of the taxpayers, efficient and convenient means of tax collection and management, design of the individual income tax system fair and equitable access to public goods, a sound legal system and so on.

实施个人所得税自行纳税申报应该具备一系列制度和环境条件，其中包括发达的税务代理业、浓厚的纳税意识、高效便捷的征管手段、个税制度设计的会平性和公共品的公平享受、健全的法律制度等。

Salaried class taxpayers become the main force of the taxpaying in Chinese individual income tax, and the individual income tax of most of the high non-wage income are not fully collected.

我国现行的个人所得税征管在许多方面已不适应形势发展的要求，强化个人所得税征管再度成为热门话题和今后税收工作的重要内容。

Securities trading stamp tax income -86.2% YoY due to policy change; customs duty -23.9%; VAT -2.4%; business tax -1.5%; corporate income tax -16.7%, individual income tax -0.3%, domestic consumption tax +38.5%(+3.3% YoY if oil reform factor is excluded).

其中，证券交易印花税由于政策变化同比下降86.2%，关税同比下降23.9%，国内增值税同比下降2.4%，营业税同比下降1.5%，企业所得税同比下降16.7%，个人所得税同比下降0.3%，国内消费税同比增长38.5%（剔除成品油税费改革不可比因素后实际增长3.3%）。

Article 14 The income from interest fruited by savings deposit before October 31, 1999 shall be exempted from individual income tax, where the income of interest is fruited by the savings deposit after December 1, 1999, individual income tax shall be collected according to these Measures.

第十四条储蓄存款在1999年10月31日前孳生的利息所得，不征收个人所得税；储蓄存款在1999年11月1日后孳生的利息所得，应当依照本办法征收个人所得税。

It should be a direction type of efficiency that the government assigns mandatorily. Under the condition of market economy, the income gap of having certain degree is rational ,it is effectual too; Of our country the main cruxeses of unfair distribution of social wealths are the unfair income assign terms and assigning process.vlndividual income tax has little effect in changing this, so it is unfit to put too much blame on the individual income tax law about the current situations of unfair distribution of social wealth; To regulate the income distributes is a system, and managing income unfair distribution should be arranged and develop simultaneously more measures too.

在市场经济条件下，有一定程度的收入差距是合理的，也是有效的；我国社会分配不公的主要症结所在是收入分配条件和分配过程不公平，个人所得税对此所能发挥的作用是极其有限的，因此不能将社会分配不公的现状过多地归责于个人所得税法，要求在指导思想和制度上提高公平特别是实质公平的程度；收入分配的调节是一个系统，治理收入分配不公也应当多措并举。

This roisters so that hold out large issue, it is to show total bureau of national tax Wu was opposite on October 28 bureau of Beijing land tax " the ask for instructions that sells fictitious money to obtain income plan to ask for problem of individual income tax through the network about the individual " give an official.

这件闹腾得挺大的事情，是指国家税务总局在10月28日对北京地税局《关于个人通过网络销售虚拟货币取得收入计征个人所得税问题的请示》的批复。

In order to safeguard the state's taxation rights and interests, and in accordance with the related stipulations of the Law of the People's Republic of China on Individual Income Tax and the Regulations for Its Implementation, the Circular on Some Questions Concerning the Levy of Individual Income Tax on Income Earned From Abroad is hereby given as follows

为维护国家税收权益，根据《中华人民共和国个人所得税法》及其实施条例的有关规定，现对境外所得征收个人所得税若干问题通知如下

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。