查询词典 individual income tax

Article 7 Any individual who has no domicile in China, but has resided in China consecutively or accumulatively for not more than 90 days in one tax year shall be exempted from individual income tax on the part of the income derived from sources inside China, which is paid by an employer outside China and not borne by any of the employer's establishments or business places in China.

第七条 在中国境内无住所，但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。

Article 7 For individuals who are not domiciled in China, but reside in China consecutively or accumulatively for not more than 90 days in one tax year, the part of their income derived from sources inside China which is paid by an employer outside China and borne by other than the employer's establishment or business place in China, shall be exempt from individual income tax.

第七条 在中国境内无住所，但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人，其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。

Its are major wealth tax stand accords with Chinese national condition, if leave,reform to current wealth tax proof land value added tax, adjust and normative enterprise income tax and individual income tax, restore bequest and donative duty and bonds to issue etc have indirect effect.

其大部分财税主张符合中国国情，并对当前的财税改革如开征土地增值税、调整和规范企业所得税与个人所得税、恢复遗产与赠与税以及公债发行等具有间接影响。

The individual income tax law stipulates expense deduction standard of the wages obtained beginning to perform 1600 yuan starting from January 1 , 2006 ,which arouses widely concern in theory and practice ,and this adjustment of personal income tax should say that it is merely the beginning of our country government to adjust personal income tax.

个人所得税法中规定从2006年1月1日起工薪所得费用扣除标准开始实行1600元，这次个人所得税的调整应该说是我国政府对个人所得税调整的一个开始，它引起了理论界和实务界的广泛关注。

Article 34 When taxpayers apply in accordance with Article 7 of the Tax Law for deduction of the amount of individual income tax paid already outside China, they shall present the original tax payment receipt issued by the tax authorities abroad.

第三十四条纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时，应当提供境外税务机关填发的完税凭证原件。

Article 33 When taxpayers apply in accordance with Article 7 of the Tax Law for deduction of the amount of individual income tax paid already outside China, they shall present the original tax payment receipt issued by the tax authorities abroad.

第三十三条纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时，应当提供境外税务机关填发的完税凭证原件。

The research that comes from IDC shows: The revenue that the mobile place of Microsoft and its ecosystem brought 2007 (include rise in value or cost of duty of sale tax, individual income tax, society, tax and corporation income tax) predict to will be achieved 5, 14 billion dollar.

来自IDC的研究显示：2007 年微软及其生态系统的活动所带来的税收(包括增值或销售税、个人所得税、社会税、税费以及公司所得税等)预计将会达到 5，140 亿美元。

This article anlysis the reasons from the design of tax system,coss deduction ,civica wareness and management measures.There are some suggestions from the writer in perfecting personal tax system ,such as how to comfirm the standers in cost reduction,how to improve the the individual income tax ,how to strength the colletion management system,how to enhance the civic awareness .

本文从税制设计、费用扣除、公民意识、征管措施等成因分析，在完善个人所得税的征收范围，明确费用扣除标准，优化我国个人所得税的税率结构，强化我国个人所得税的税收征管制度，提高公民意识等方面提出了自己的建议。

Receiving this notice , please rewrite " the individual income tax return ", redeclare your taxable income and pay your tax.

请你在收到本通知书后7日内，重新填写《个人所得税申报表》，向主管税务机关重新申报应税所得，补缴个人所得税。

The writer find the results though tax policy ,in my opines , Australian individual income tax is advance tax system in the world, we should learn the advance experiences and use it service to our revolution of income tax..

澳大利亚是一个后来崛起的发达资本主义国家，良好的个人所得税税收体系为澳大利亚的全民社会福利资金保障和调节贫富差别起到了关键作用。

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％。