所得税

At the same time, it is an important basis for each citizen and each family, not only in paying property taxes such as personal income, estate and bestowal, but also in access to social welfare and security.

家庭财产申报制度不仅会成为每位公民、每个家庭缴纳个人所得税、遗产与赠与税等财产税的基础，也会成为个人和家庭享受社会福利和保障的依据。

For the foreign person gets profit, dividend and bonus from the foreign enterprise, the income tax will be exempted.

外籍个人从外商投资企业取得的利润、股息、红利所得，免征个人所得税。

The officials in charge said that the exemption of income tax on dividend and bonus issues that are distributed among resident enterprises is to eliminate double taxation.

有关负责人表示，对居民企业之间的股息、红利收入免征企业所得税，是对股息、红利所得消除双重徵税的做法。

The following expenses may not be deducted from the taxable income(1) income from equity investment paid to investors such as dividend and bonus;(2) payment of enterprise income tax;(3) late payment fines;(4)penalties; fines and losses from confiscated property;(5)expenses from donations other than those aforementioned;(6)sponsorship fees;(7) expenses for non-verified provisions; and(8) other expenses irrelevant to the income obtained.

在计算应纳税所得额时，下列支出不得扣除：(1)向投资者支付的股息、红利等权益性投资收益款项；(2)企业所得税税款；(3)税收滞纳金；(4)罚金、罚款和被没收财物的损失；(5)上述规定以外的捐赠支出；(6)赞助支出；(7)未经核定的准备金支出；(8)与取得收入无关的其他支出。

Collecting individual income tax on individual limited partners' proceeds as "interest, dividend and bonus" item results in some problems.

按 "利息、股息、红利所得"项目对自然人有限合伙人分得的收益征收个人所得税也带来一些问题。

If you are in the high income bracket, it means higher income tax too.

如果你是在高收入阶层，也就是所得税。

The two top income-tax brackets would rise to 36% and 39.6% from 33% and 35%.

所得税的两个最高税率区间将提高到36%和39.6%，此前为33%和35%。

Article 21 Income tax charged in accordance with this Law shall use Renminbi as the calculating unit.

第二十一条依照本法缴纳的所得税以人民币为计算单位。

I'm in the middle of calculating my individual income tax.

我正在计算我的个人所得税。

I'm in the midst of calculating my income tax.

我正在计算我的个人所得税。

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。