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所得税

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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

In order to make personal income tax redistribute income more effectively, our personal wage tax exemption has increased from 800 Yuan to 1600 yuan.

摘要为了更好地发挥个人所得税调节收入分配的功能,中国新的工薪所得税免税额由原来的800元提高到1600元。

Personal income tax on individuals to obtain the income tax target of a tax.

个人所得税是对个人取得的所得为征税对象的一种所得税

The research that comes from IDC shows: The revenue that the mobile place of Microsoft and its ecosystem brought 2007 (include rise in value or cost of duty of sale tax, individual income tax, society, tax and corporation income tax) predict to will be achieved 5, 14 billion dollar.

来自IDC的研究显示:2007 年微软及其生态系统的活动所带来的税收(包括增值或销售税、个人所得税、社会税、税费以及公司所得税等)预计将会达到 5,140 亿美元。

Along with the development of the Chinese market Economy System, the improvement of the tax regulations and the optimization of the tax systems, taxpaying planning will be a measure for the taxpayers to maintain their legal rights and interests and be the indispensable part of the enterprise financing and management.

目前,对于企业所得税税务筹划的学术研究频频见诸各种期刊,也有不少的公司和研究单位进行了大量卓有成效的筹划工作,但系统、完整的对企业所得税税务筹划研究尚不多见。

Salaried class taxpayers become the main force of the taxpaying in Chinese individual income tax, and the individual income tax of most of the high non-wage income are not fully collected.

我国现行的个人所得税征管在许多方面已不适应形势发展的要求,强化个人所得税征管再度成为热门话题和今后税收工作的重要内容。

Securities trading stamp tax income -86.2% YoY due to policy change; customs duty -23.9%; VAT -2.4%; business tax -1.5%; corporate income tax -16.7%, individual income tax -0.3%, domestic consumption tax +38.5%(+3.3% YoY if oil reform factor is excluded).

其中,证券交易印花税由于政策变化同比下降86.2%,关税同比下降23.9%,国内增值税同比下降2.4%,营业税同比下降1.5%,企业所得税同比下降16.7%,个人所得税同比下降0.3%,国内消费税同比增长38.5%(剔除成品油税费改革不可比因素后实际增长3.3%)。

It is a weak link to study the reasons of initiation and change of the IIT and explore the direction of the IIT development at the view point of the transition from the planned economy to market economy.

所以,站在我国从计划经济向市场经济转轨的角度,来研究个人所得税产生和变化的原因,探索我国个人所得税发展的方向,是一个薄弱环节。

Although it is Asia's third largest economy, Malaysia's corporate tax rate compares unfavourably to other economic powers in the region, particularly Singapore and Hong Kong, and the tax cut goes some way towards addressing this.

尽管马来西亚是亚洲第三的经济大国,但它的企业所得税税率与同地区其他经济发达地区相比仍处于劣势地位,特别是新加坡和香港地区。削减企业所得税有助于拉近这种差距。

Based on above research, we construct a growth model with value added tax, corporate income tax and personal income tax jointly.

在此基础上,本文在第5章构造了同时包含个人所得税、增值税和企业所得税三种税的经济增长模型。

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Have a good policy environment, real estate, secondary and tertiary markets can develop more rapidly and improved.

有一个良好的政策环境,房地产,二级和三级市场的发展更加迅速改善。