个人所得税

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。

From now on, all property rights including property rights will be free gift spouse, parent, child, grandparent, grandparents, grandchildren, grandson, daughter, brother and sisters; housing housing property owners will be free gifts directly dependent on its commitment to the maintenance or obligations or the maintenance of dependents; and housing property rights of all deaths, according to the legal heirs to obtain property rights, wills and other heir or legatee three cases of property rights free gift, to the parties not to collect personal income tax.

今后，包括房屋产权所有人将房屋产权无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹；房屋产权所有人将房屋产权无偿赠与对其承担直接抚养或者赡养义务的抚养人或者赡养人；房屋产权所有人死亡，依法取得房屋产权的法定继承人、遗嘱继承人或者受遗赠人等三种情形的房屋产权无偿赠与，可对当事双方不征收个人所得税。

According to the Circular, there are three conditions under which the donor and the donee of the real estate endowed as gift may be exempted from individual income tax: where the owner of the real estate donates the ownership for no consideration to his or her spouse, parents, offspring, paternal grandparents, maternal grandparents, paternal grandchildren, maternal grandchildren or siblings; where the owner of the real estate donates the ownership for no consideration to the person who is under the direct obligation to take care of or support the owner; where the ownership of the real estate, following its owner's demise, is transferred to the legal heir by operation of law or to the legatee or donee under the will.

根据《通知》，房屋产权无偿赠与的当事双方免征个人所得税的三种情况包括：（1）房屋产权所有人将房屋产权无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹；（2）房屋产权所有人将房屋产权无偿赠与对其承担直接抚养或者赡养义务的抚养人或者赡养人；（3）房屋产权所有人死亡，依法取得房屋产权的法定继承人、遗嘱继承人或者受遗赠人。

The author mentioned that after being accepted by WTO as one of its member countries,such principles of WTO as nondiscrimination and anti-subsidies will be the most immediate element that exerts a great influence over the re-formation of Chinese taxation.Then the author proceeds to the main task and problems of the reform.

加入世贸组织以后，无歧视原则、关税减让原则、透明原则以及反补贴原则将成为影响我国税收制度改革的最直接因素，我国税法税制改革的任务和难题，主要表现在分步调减关税并改进结构与管理；增值税转型；内外资企业所得税制统一；个人所得税调节高收入力度不大；税收优惠政策过多过宽等五个方面。

In addition, we also assist in the implementation of the court, to pay the same sales tax and personal income tax.

另外我们还要协助法院的执行，一样要交纳营业税和个人所得税。

Be in for instance last year pay taxes on sheet of 1000 strong a list of names posted up, tsinghua university ranks with amount of 96 million yuan tax of profit of turn over to the higher authorities 136, among them turn over to the higher authorities of individual income tax achieves 92 million yuan, than going up year of the corresponding period grew 45%.

比如在去年纳税千强的榜单上，清华大学以9600万元的上缴利税总额名列第136位，其中个人所得税上缴达到9200万元，比上年同期增长了45%。

Filing income tax is one of the art, which requires all permutation and combination to achieve highest rebate.

申报个人所得税就是其中的艺术，这就要求所有排列组合，以达到最高的折扣。

The government today announced new cuts in personal income taxes in a move to stimulate the sluggish economy.

问题补充： thank you！ but i correct some of your translation：政府今天宣布了新的削减个人所得税的做法，以刺激疲弱的经济。

Greater progressivity in income taxes is one mechanism; at relatively early stages of development, however, those taxes remain quite imperfect and may deed to be complemented by luxury taxes on large apartments and cars.

提高个人所得税的累进税率便是一种解决办法；然而，在这种税制尚未完善之前，可以对大面积公寓和汽车等征收奢侈品税。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。