个人所得税

By approval of the State Council, Ministry of Finance, the State Administration of Taxation decided in October 2008 9 onwards, the securities market of individual investors access to securities transactions settlement funds interest income, interest income, mutatis mutandis, savings deposits, the waiver of personal income tax levy, or the securities market of individual investors in securities transactions settlement funds in October 2008 after 9 (including the October 9) accrued interest income, personal income tax levy waiver.

由国务院，财政部批准，国家税务总局决定在10月2008年9起，个人投资者提供证券交易结算资金的利息收入，利息收入，比照储蓄存款，个人所得税的征收，或在证券交易结算资金个人投资者的证券市场在10月放弃证券市场2008年后，9（包括10月9日）的应计利息的收入，征收个人所得税豁免。

First, on the basis of the theory of fairness and efficiency in tax, expense deducting is analyzed referring to the juristic principle, which provides theoretical basis and reference for the adjustment in expense deducting system. Second, by the method of induction and comparing, the author analyzes and introduces the expense deducting system in other countries or regions. Third, defects which exist in current expense deducting system of individual income tax are demonstrated. At last, connected to the reform of patterns of individual income tax, relative suggestions regarding to the adjustment of expense deducting system in our country are put forward, which is adopting mixed tax jurisdiction. The two patterns of family tax and individual tax exist at the same time and family tax should be prevailing. These two patterns can be chosen by taxpayer voluntarily. Referring to the methods in other countries and regions, the items and standard of expense deducting of individual income tax should be improved.

首先以税收的公平和效率理论为基础，结合税收扣除的法律原则，对费用扣除进行分析，为我国的费用扣除制度调整提供了理论依据及参考；其次，运用归纳比较的方法，对国外的费用扣除制度进行了分析介绍；再次，论证了我国现行个人所得税费用扣除制度存在的缺陷；最后，本文结合个税税制模式的改革，提出调整我国费用扣除制度的相关建议：实行混合制；选择家庭课税和个人课税并存的模式，以家庭课税为主，由纳税人纳税时自愿选择；参考国外的做法，完善个人所得税费用扣除项目及标准。

This is a sub-service line within the Tax department specialising in a wide range of employee/employer issues including immigration, individual income tax compliance for expatriates, stock plan advice and implementation, individual income tax consulting and tax equalisation policy consulting.

全球就业服务在税务部门中，提供多种服务，涵盖很宽的领域，包括雇员和雇主的移民、外国个人的个人所得税的申报，齐全的执行和建议、个人所得税的咨询和税收平衡政策咨询。

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。

After making discussion of the aforesaid history and present status, those who are familiar with individual income tax both in Mainland China and Taiwan, including accountant, revenuer and scholars shall be invited to give their opinions on the existent problems.

有了前述之沿革及现况的研究探讨之后，再邀请两岸对於个人所得税制度熟悉的会计师、税务官员及学者，对现行之个人所得税制度所存在的问题发表其专业的看法。

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。

Verification reveals that the representative office which engaged in the work of understanding the market situation, providing materials on market conditions as well as business liaison, consultancy and service activities for its general organization and did not have business income and was exempt from enterprise income tax, therefore no detailed book account was established to clearly indicate the representative's wage and salary.

但由于该个人是该外国公司驻华机构任职人员，其工资薪金应由该机构负担，根据通知第二条的规定，虽然该个人工资薪金没有在该机构帐簿中列明，但应视为由该机构负担了其工资、薪金，应视就其在华工作60天期间的工资、薪金所得，按月依照税法规定的期限申报缴纳个人所得税，在境外工作期间的工资，薪金所得，不需在我国申报缴纳个人所得税。

From the individual Account the interest of shareholders funds are 5% of the proportion of personal income tax withholding rate, but then a lot of local tax department has also issued a special notice, in accordance with the requirements of the original 20% of the collection, which have resulted in some areas appears to 5% levy, Some areas are charged 20% of the chaotic situation.

据记者发现，自去年7月20日国务院修订储蓄"利息个人所得税的实施"税务负责存款，自去年8月，几乎所有的证券公司从个人帐户15个股东的资金的利息是5个人所得税扣缴率比例％，但后来当地税务部门也发表了不少，根据特殊的通知，与原来的20％的要求收集，已导致一些地区出现5％征收，有些地方的收费是20％的混乱局面。

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。

It should be noted that China's existing "Individual Income Tax Law" While adjusting the personal tax and social equity has played a positive role, But there are still large gaps and weaknesses, the authors mainly from the reform of the personal income tax classification of the income tax system model scope and adjust tax rates of tax indexation and the realization of tax fairness perspective and draw on international experience, with the specific situation in China, to personal income tax system perfect.

应该看到，我国现行的《个人所得税法》虽然对于调整个人税收和社会公平起到了积极作用，但仍存在较大缺陷和不足，笔者主要从改革个人所得税的分类所得税制度模式、调整纳税范围和税率、实现税收指数化和实现公平纳税等角度，借鉴国际经验，结合我国的具体情况，谈个人所得税制的完善。

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。