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所得税

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He is onto a good thing in his new job: high wages, practically no income tax and a rent-free house .

他的新工作很理想:高薪、几乎不必缴所得税、外加一幢不付租金的房子。

Frank's on to a good thing in his new job: high wages, practically no income tax and a rent-free house.

弗兰克的这份新工作可真舒服:工资高,几乎不必纳所得税,而且还有一座''。

Clients on cross- border transactions and the repatriation of funds from China.

排,对解决有关个人所得税的问题有相当丰富的经验。

According to the repot, the lowest tax rates are to be found in the Middle East and North Africa and highest in Sub-Saharan Africa, where a company on average pays over 60% of its profits as tax.

报告指出,低税率一般出现在中东和北非地区,而最高税率的是非洲撒哈拉地区,那里平均每个公司要交纳高于60%的企业所得税

Where a company being a resident of the Federal Republic of Germany distributes income derived from sources within the People's Republic of China, paragraph 2 shall not preclude the compensatory imposition of corporation tax in accordance with the provisions of German tax law.

如果德意志联邦共和国居民公司分配来源于中华人民共和国的所得,第二款的规定不排除根据德国税法对该项分配补征公司所得税的可能。

By reducing the four highest income-tax brackets to 25 percent, 28 percent, 33 percent, and 35 percent, retroactive to Jan.

自2003年1月以来,所得税交纳比例最多的25%,28%,33%,35%这部分,已经大幅度的降低。

A: Because China has adopted the comprehensive declaration method under the schedular tax system, as long as taxes have been withheld or paid in full by an individual when obtaining the income, he/she does not need to pay more taxes but needs to submit the Individual Income Tax Declaration Form (applicable to taxpayers with annual income of Over RMB120,000) and a copy of ID card according to the requirements when declaring taxes at the end of a year.

答:由于我国目前实行的是分项税制下的综合申报办法,只要个人平常取得收入时已经足额扣缴或缴纳了税款,其年终再办理纳税申报时,只需要按照规定报送《个人所得税纳税申报表(适用于年所得12万元以上的纳税人申报)》和身份证复印件等,不需要再多缴纳税款。

Under the current schedular tax system, the income generated at different times shall not offset each other, that is to say, all income shall be taxed, and no tax is imposed if no income is generated.

由于国家目前对股票转让所得暂不征收个人所得税,国家税务总局在研究股票转让所得的申报时考虑到:个人在一个纳税年度内可能频繁发生多次股票交易,要求其逐次记载股票转让所得,无疑将增大个人自行纳税申报难度;同时考虑到在一个纳税年度内股票交易盈亏具有不确定性,所以,在明确股票转让所得申报口径时规定,一个纳税年度内股票转让所得与亏损盈亏相抵后的结果为正数的,应统计在12万元之内;考虑到一些纳税人的其他应税所得项目已经超过12万元,本身已属于高收入群体,对于一些高收入者的股票转让盈亏相抵结果为负数的,为避免炒股的"负盈余"对已超过12万元的其他各项所得的冲抵,加强税源监控,我们规定"负盈余"按"零"申报。

Farming scientific and technologic enterprises and business encouraged by nation in the garden are levied tax according to the tax rate of 15% of the income tax.

园区内农业科技和国家鼓励类企业减按15%的税率征收企业所得税

Jane: And on your income tax, you listed your occupation as semiprofessional surfer?

你的所得税栏,写说你的工作是半职业冲浪手?

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