查询词典 individual income tax

Article 43 The format for individual income tax returns, individual income tax withholding returns and individual income tax payment receipts shall be formulated by the State Administration of Taxation in a unified manner.

第四十三条个人所得税纳税申报表、扣缴个人所得税报告表和个人所得税完税凭证式样，由国家税务总局统一制定。

Now the structure has several fundamental characteristics as follows, the disparity of income within basic stratum appears remarkably widen, not only takes among different trades, but also between leaders and the be-managed; the disparity of income between white-collar and blue-collar tends to reasonable in balance; although the disparity of labors' income in different proprietorship takes on some widening, evidence in the mass is not obvious, except labors' income in collective enterprise is relatively low; owing to "non-position income" of partial labors having an increasing proportional to "position income", the disparity of real income grows more serious; peasants having moved into city locate in the lowest class of urban income structure; polarization between the have and the have-not just comes, and so on.

当前城市居民的收入分配结构体现如下几个基本特点，即计划经济时期的基本社会阶层内部的收入分配差距显著扩大，不仅表现在不同行业之间，而且更表现为管理层与被管理层之间的收入分配差距显著扩大；脑力劳动者与体力劳动者之间的收入分配差距总体上趋向正常、合理；不同所有制职工之间的收入分配差距虽有所扩大，但除集体单位职工收入水平相对较低外，总体意义上并不明显；部分职工"非岗位收入"占"岗位收入"的比重增大，城市居民之间实际的收入分配差距更大；进城农民总体而言在城市居民收入分配结构中处于最低层；整体意义上城市居民的收入差距明显，贫富分化的格局初现。

The following income of Enterprises shall be tax-exempted income(1) income from interests on government bonds;(2) income from equity investment income such as dividend and bonus between qualified resident enterprises;(3) income from equity investment such as dividend and bonus obtained from resident enterprises by non-resident enterprises that have set up institutions or establishments in China with an actual relationship with such institutions or establishments;(4) income of qualified non-profit organizations.

企业的下列收入为免税收入：(1)国债利息收入；(2)符合条件的居民企业之间的股息、红利等权益性投资收益；(3)在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益；(4)符合条件的非营利组织的收入。

In cases where the enterprise income tax shall be levied, the tax shall be assessed on the taxable income calculated exactly from documents provided by the taxpayer as to costs and expenses, where no such documentation is available, the tax shall be assessed on the taxable income calculated on the basis of an appropriate rate of profit, provisionally determined at 15 per cent of the business proceeds in accordance with the provisions of Article 24 of the Detailed rules and Regulations for the Implementation of the Income Tax Law of the People's Republic of China Concerning Foreign Enterprises.

应征收的企业所得税，除了能够提供准确的成本、费用凭证，正确计算应纳税所得额的以外，应按照《中华人民共和国外国企业所得税法施行细则》第二十四条规定，核定利润率，暂以业务收入额的15％为应纳税的所得额，计算征收所得税。

Pursuant to the principles and spirit of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred as "Enterprise Income Tax Law") and the Rules for the Implementation of Enterprise Income Tax Law of the People's Republic of China (hereinafter referred as "Implementation Rules"), we hereby notify you as follows of several issues related to the recognition of enterprise income tax revenues

根据《中华人民共和国企业所得税法》及《中华人民共和国企业所得税法实施条例》规定的原则和精神，现对确认企业所得税收入的若干问题通知如下

The new tax policy implementation is our country tax policy reform start, specially the new tax got updrafts a enhancement to lighten our country middle-grade income tax revenue burden, also enable national the tax revenue collection cost to have reduces; Simultaneously the yearly income above 120000 must voluntarily report to a higher authority in the process exposes the pessimistic income and the declaration time not abundant question.

新个税政策的实施是我国税收政策改革的开始，特别是新个税扣除额的提高减轻了我国中档收入者的税收负担，也使国家的税收征管成本有所降低；同时年收入12万以上者须自行申报的过程中暴露出灰色收入和申报时间不充裕的问题。

Types of tax avoidance of domestic enterprises are 1 to evade tax by utilizing unsteady outlined characters in taxation system; 2 to use tax avoidance method of regional transference; 3 to use tax avoidance method of income transference; 4 to use tax avoidance method of income subtotaling; and 5 to evade tax by delay of taxpaying.

对政府而言，分析、研究避税问题并承认避税活动的合法性，有利于及时了解税法中存在的缺陷，并在依法治税的基础上去进一步完善税制，而不是用超越法律的权力去缩小避税的影响。虽然避税具有社会危害性，在法律没有明文禁止的情况下，只能将避税认定为合法行为。

Requisites: Chinese Tax System,Taxation, AccountingContent: The course introduces the engenderment and development of tax agency system, the relationship between tax imposition and payment, tax administration, agency for tax registration, agency for invoice subscription, opening and examination, agency for the establishment of accounts and regulations, declaration agency and practice for turnover tax, income tax and others.

主要内容：本课程主要讲述税务代理制度产生与发展的基本历程，税收征纳关系中的地位与作用，税务管理，税务登记代理，发票领购、填开与审查代理，建账建制代理，企业涉税会计核算，流转税纳税申报代理以及实务，所得税纳税申报代理以及实务，其他税种纳税申报代理以及实务，代理纳税审查方法，税务行政复议代理以及涉税文书制作代理等。

Article 13 Within 30 days as of the day when the obligation of tax payment occurs, the withholder shall file an application for tax registration to the local tax organ, and then it shall obtain the tax payment registration certificate, for a withholder who has handled the tax registration, the items of tax payments may be recorded on its Tax Registration Certificate, no tax payment registration certificate shall be issued to him any more.

第十三条扣缴义务人应当自扣缴义务发生之日起30日内，向所在地的主管税务机关申报办理扣缴税款登记，领取扣缴税款登记证件；税务机关对已办理税务登记的扣缴义务人，可以只在其税务登记证件上登记扣缴税款事项，不再发给扣缴税款登记证件。

Checking against the inside request of the economic globalization and the international tax system reform trends,the current revenue tax system of our country still exists many shortage. We should follow the tax system reform wave of the world and reform the tax system of our country from tax system,tax advertises,exporting the rebate,tax policy mechanism and the tax lawmaking layer etc.

对照经济全球化对一国税制的内在要求和世界各国税制改革趋势，比较和分析我国现行税收制度还存在着许多不足之处，我们要顺应世界性税制改革的浪潮，从课税范围、税收征管、出口退税、税收政策机制、税收立法层次等方面改革我国的税制体系。

Hanna: That's over now, isn't it?

都结束了，对吗

You must be ill. You look so pale.

你一定是病了，你的脸色苍白。