所得税

The Act is the merger of personal income tax, personal income tax and regulate individual industrial and commercial households on the basis of income tax set up.

该法是在合并原个人所得税、个人收入调节税和个体工商业户所得税的基础上建立起来的。

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。

It mainly includes confirmation of the profit-making years, making-up of losses, lawfully enjoyed regular tax reduction or exemption, lowered tax rate for certain items or industries, mark-on deduction of technological development fees, crediting of enterprise income tax due to purchase of domestic equipment for investment, reduction and exemption of local income tax, and so on

主要包括获利年度的确认、亏损的弥补、依法享受定期减免税、特定项目或产业减低税率、技术开发费加成扣除、购买国产设各投资抵免企业所得税、地方所得税减免等

On the one hand, this growth came from the decrease of the proportions in total tax revenue of each taxations in the circulation tax system.

企业所得税（包括外商投资企业和外国企业所得税）的增长2004年比2003年有了极大提高，为2.44个百分点。

We have adopted－or are still debating－many of his plans: school vouchers （he believed public schools perform poorly because they are monopolies）; the negative income tax （Friedman proposed substituting direct payments to the poor for the "rag bag" of existing government services－the idea partially inspired today's "earned income tax credit," providing subsidies for low-income workers）; the all-volunteer military, created in 1973; and personal accounts for Social Security.

例如，教育券（他认为公立学校是垄断机构，因此不如私立学校）；负所得税，即穷人工作不用交税，还可得到补助（弗里德曼主张直接向穷人支付现金，用以取代质量不佳的政府服务，当前美国的&工作所得税抵免&就得益于他的主张）；1973年起实行的全志愿兵役制以及社会保障个人帐户。

In the majority of states, the local income tax corresponds to the federal income tax in its basic structure in that it provides a progressive rate schedule and allows for various personal exemptions and deductions.

在大多数州里，地方所得税的基本结构与联邦所得税相同，也有累进税率表、准许种种免税和减税额。

The productive enterprise such as the forms of jointventures,cooperative ventures, annexations, contract,leasing, share-holder of technology, from the year whenthey start production and approved by the Tax Bureau,can get back totally the increment of income tax in 2years,and from the 3rd to the 5th year can get back 50％of annual income tax.

合资、合营、兼并、承包、租赁、技术入股等形式的生产企业，从投产年度起，经财税部门审定，2 年内新增的所得税，全部返还给企业，从第 3年到第 5年上缴的所得税的50％返还给企业。

Probably this kind of indirect tax, together with a direct tax is on income which is low for the poor and hingh for rich is the best arrangment

也许将这种间接税与穷人少付所得税，富人多付所得税的直接税结合是最好的安排了。

Probably this kind of indirect tax, together with a direct tax on incomes which is low for the poor and high for the rich, is the best arrangement .

也许将这种间接税与穷人少付所得税，富人多付所得税的直接税相结合是最好的安排了。

In addition to income tax, companies were also subject to a profits tax,[7] introduced by Labour Chancellor Sir Stafford Cripps, which was deducted from company profits when determining the income tax liability.

除了要缴纳所得税外，企业还需承担一项利润税，这在确定企业所得税税务责任时从其利润中扣除，这项政策由当时工党政府的财政大臣斯坦福·克里普斯推出。

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。