个人所得税法英文版)

2020最新个人所得税纳税记录英文模板

-
Income from wages and salaries
2019.06
Haidian Dist. Office of Beijing Municipal Office SAT
Zero declaration
2019.08.08
0.00
-
Income from wages and salaries
IssuingAuthority(Stamp)
IssuingDate：April20 2020
This voucher is not used for taxpayer's bookkeeping or deduction
(2)Enterthe query code in the upper right corner of natural person tax management system to verify;
3.The color difference caused by different printing equipment does not affect the effectiveness of use.
Explanation
1.This recordinvolvessensitive information of taxpayers, please keep it properly;
2.You can verify this record in the following ways;
(1)Scanthe QR in the upper right corner of the mobile app to verity;
Tax Payer’s name :Tax ID :
IDDocument Type:ResidentIdentityCardID Number :

个人所得税(英文版精品)The Personal Income Tax

9
Excludable Forms of Income: Interest on State and Local Bonds
• Interest earned on bond issued by state or locality is untaxed (while interest earned on the bond of a private company is taxed).
• Step 1: Compute Adjusted Gross Income (AGI)
• Step 2: Convert AGI into taxable income by subtracting exemptions and deductions
• Step 3: Compute tax due by applying a rate schedule, and subtracting tax credits.
14
Excludable Forms of Income: Interest on State and Local Bonds
• Illustration
– Assume each group has some amount of capital that can be invested in either a private bond or state bond (each with equal riskiness).
4
Defining Income
• Which forms of income could be taxed?
– Wages and salaries, rents, dividends, and so on …
• Haig-Simons definition of income: Income is the money value of the net increase in an individual’s power to consumer during a period.

个人所得税缴纳说明(中英文版)

关于缴纳所得税的说明**同志2011年的年薪总收入为*****元，月平均收入****.**元。

2011年住房公积金和社保共****元允许税前扣除。

按照《中华人民共和国个人所得税法》2007年第五次修正版之规定，人员月平均收入2000元以内的不缴纳个人所得税，月平均收入超过额度的按照累进税率计缴个人所得税。

因此2011年已缴个人所得税****元，年薪净总收入*******元左右。

其计算公式如下：应缴纳个人所得税=（[（年薪总收入－个税起征点×12个月－全年缴纳社保及住房公积金）/12个月]×税率－速算扣除数）×12个月。

2011年应缴个税为：*******(元)******公司2011年1月1日Explanation of Individual Income Tax CalculationIn 2011, the annual income of **** is RMB*****; then his average income isRMB***** per month. Meanwhile, social insurance and house fund is RMB****. According to Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China in 2007, tax threshold is RMB2000 per month and those amounts exceeding this will be tax payable. In 2011, ****’s total amount of tax payment was RMB****, and annual net income was RMB****.The calculation formula is as following:annual tax payable = {[(annual income –tax threshold × 12 months – annual social insurance and house fund ) / 12 months] ×tax rate - quick calculation deduction } × 12 months.tax payable in 2010：RMB************* Co., Ltd.1st , Jan. 2011When you are old and grey and full of sleep,And nodding by the fire, take down this book,And slowly read, and dream of the soft lookYour eyes had once, and of their shadows deep;How many loved your moments of glad grace,And loved your beauty with love false or true,But one man loved the pilgrim soul in you,And loved the sorrows of your changing face; And bending down beside the glowing bars, Murmur, a little sadly, how love fledAnd paced upon the mountains overheadAnd hid his face amid a crowd of stars.The furthest distance in the worldIs not between life and deathBut when I stand in front of youYet you don't know thatI love you.The furthest distance in the worldIs not when I stand in front of youYet you can't see my loveBut when undoubtedly knowing the love from both Yet cannot be together.The furthest distance in the worldIs not being apart while being in loveBut when I plainly cannot resist the yearningYet pretending you have never been in my heart.The furthest distance in the worldIs not struggling against the tidesBut using one's indifferent heartTo dig an uncrossable riverFor the one who loves you.倚窗远眺，目光目光尽处必有一座山，那影影绰绰的黛绿色的影，是春天的颜色。

外国人税收方案INCOME TAX FOR FOREIGNERS IN CHINA

INCOME TAX FOR FOREIGNERS IN CHINA外国人在中国所得税（中英版）1, Tax Rate ChartTaxable Income = ( Total Income – Initial Deduction* – Tax Deductible Allowance** )Tax Payable = ( Taxable Income x Tax Rate ) – Deduction* Initial deduction is RMB 3,500 for PRC residents and 4,800 for foreigners. (taken from this other article from Shanghai Tax Bureau)** Tax Deductible Allowance includes rental, food and travel expenses, etc. as determined by your company’s Finance/HR department. You will need to get fapiao (发票) (official invoices) for these figures to qualify as your Tax Deductible Allowance.1，外国人在中国的所得税税率表应纳税范围（人民币）应纳税率（百分之）速算扣除数（人民币）1,500及以下 3 01,501-4,50010 1054,501-9,00020 5559,001-35,00025 1,0053,5001-55,00030 2,75555,001-80,00035 5,505超过80,00045 13,505应纳税额=（工资薪金所得-初始扣除数(1)-免税津贴(2)）缴税=（应纳税收入x税率）- 速算扣除数注释：(1),初始扣除数对于中华人民共和国居民按3,500元来算，对于外国人，初始扣除数为4,800（信息来源于上海税务局）。

个人所得税法(英文版)

第15章个人所得税法Chapter 15 Individual Income Tax•Who are the individuals liable to Individual Income Tax?•What is the income from sources within China?•What is the income from sources outside China?•What income earned by an individual is subject to Individual Income Tax? •How to compute the taxable income if the individual income is in foreign currency, in kind and/ or in securities?•What does wage, salary income include specifically?•How are salaries and wages assessed for Individual Income Tax payable? •How is the “additional deduction for expenses” regulated for wages and salaries?•How to compute the income tax payable on the bonus income on the year-end in one payment?•How to compute the income tax payable on the income of welfare in kind? •How to compute the income tax payable on the income stock options of employees of enterprises?•How is severance pay taxed?•How to compute the Individual Income Tax payable on the economic compensation received due to termination of labour contract?•What income is included in the production and business operatin income earned by Individual Industrial and Commercial Households?•How to calculate the taxable income of individual Industrial and Commercial Households?•What are the rules concerning deductions for Individual Industrial and Commercial Households?•How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households?•How do single proprietorship enterprises compute and pay income tax payable on their production and business income?•How to levy income tax payable by the investors of single proprietorship and partnership enterprises by mode of administrative assessment?•How do single proprietorship and partnership enterprises compute and pay income tax payable on their interest, dividend and bonus income as return from their investment?•How is income from contracted or leased operation of enterprises or institutions assessed for Individual Income Tax?•How is income from remuneration for personal service assessed for Individual Income Tax payable?•How to treat the receivables unrecoverable and the business losses incurred by Individual Industrial and Commercial Households?•What expenses are not allowed for deductions for Individual Industrial andCommercial Households?•What are the rules concerning the depreciation of the fixed assets of Individual Industrial and Commercial Households?•How to deduct the expenses concerning intangible assets used by Individual Industrial and Commercial Households?•How do Individual Industrial and Commercial Households compute their income tax payable?•How additional income tax is levied on remuneration income that is excessively high at one payment?•How is author’s remuneration income assessed for Individual Income Tax payable?•How is income from royalties assessed for Individual Income Tax payable? •How is income from lease of property assessed for Individual Income Tax payable?•How is income from transfer of property assessed for Individual Income Tax payable?•How to compute the income tax payable on income earned from auctions of paintings and calligraphy or antiques?•What do the interest, dividend, bonus, contingent income and/ or other income include specifically?•How are interests, dividends, bonuses, contingent income and/ or other income assessed for Individual Income Tax payable?•How to compute the income tax payable on income derived by two individuals or more together?•How is donation income assessed for Individual Income Tax payable? •How to compute the income tax payable in case that the employers bear the Individual Income Tax for the taxpayers?•How is income derived from sources outside China assessed for Individual Income Tax payable?•What are the main exemptions for Individual Income Tax?•What kind of bond interest income and earmarked saving deposit interest income are exempt from Individual Income Tax as ruled by the State? •What are the main reductions for Individual Income Tax?•What are the rules concerning the mode, time and places for Individual Income Tax payment?•How to report and pay income tax on wages and salaries income?•How to report and pay income tax the production and business operation income of Individual Industrial and Commercial Households?•How to report and pay income tax on the income derived by enterprises and institutions from contracting businesses and/ or leasing businesses? •How do the investors of the single proprietorship and partnership enterprises report and pay their income tax on production and business income?•How to report and pay income tax on income earned by taxpayers from sourcesoutside China?纳税义务人判定标准征税对象围1.居民纳税人（负无限纳税义务）（1）在中国境有住所的个人（2）在中国境无住所，而在中国境居住满一年的个人。

非居民个人所得税指南英文版

非居民个人所得税指南英文版Here's a guide to non-resident individual income tax in English, following the requirements you've mentioned:When it comes to non-resident individual income tax, things can get a bit tricky. But don't worry, we've got you covered. Basically, if you're not a resident of a country but earn income there, you might have to pay taxes. It's important to know the rules and rates so you don't get caught off guard.Let's talk about exemptions first. Some income sources for non-residents are tax-free, like dividends from foreign companies or interest on foreign bank accounts. But always check with a tax advisor to be sure.Now, let's dive into the tax rates. They vary depending on the country and your income level. Some countries have progressive tax rates, meaning the more you earn, the higher the tax rate. Others have flat rates, so it's allthe same percentage no matter how much you make.Filing taxes as a non-resident can be a bit of a challenge. You might need to hire a local tax preparer or use an online service to make sure you're doing it correctly.。

个人所得税缴纳清单英文版

个人所得税缴纳清单英文版Here's a draft of an informal and conversational English version of a personal income tax payment statement:First off, let's get the numbers down. For the past year, I've paid quite a bit in taxes. Yeah, it's not fun, but it's a necessary evil, right? The total amount I've shelled out is quite substantial, but it's all for the greater good.You know, sometimes I wonder where all that money goes. But then I remember all the services and benefits we get in return. It's like a trade-off, really. We pay our taxes, and in return, we get a stable government, infrastructure, and social services.This year, I've made sure to keep track of my tax payments. It's important to be aware of what you're paying and why. After all, it's your hard-earned money. So, I've kept all the receipts and documentation organized just so Ican refer back to them anytime I want.Talking about taxes, have you ever tried using a tax calculator? It's super helpful! You can estimate how much you'll owe based on your income and deductions. It's a great way to stay on top of your finances and make sureyou're not paying too much or too little.Lastly, I've learned that it's always a good idea to consult a tax professional if you have any questions or concerns. They can guide you through the complex tax system and help you maximize your deductions and minimize your tax burden. So, don't hesitate to seek help if you need it!。

考研英语翻译天天练：个人所得税法_毙考题

2019考研英语翻译天天练：个人所得税法学好英语翻译一定要加强练习，掌握不同话题的相关词汇短语和专业表达。

小编整理分享不同话题段落和翻译，19考生注意每天练一练，相信日积月累必然提升翻译能力。

2019考研英语翻译天天练：个人所得税法个人所得税法individual income tax law请看例句：A draft amendment to the individual income tax law has been submitted for afirst reading at a bimonthly session of the National People s Congress StandingCommittee. Specific personal income tax changes that aim to reduce taxpayerburdens and boost consumption are expected after the proposed changes receiveregulatory approval.近日，个人所得税法修正案草案提请全国人大常委会初次审议。

此次提交审议的草案通过后，有望出台减轻纳税人负担、刺激消费等个人所得税具体改革措施。

个人所得税法修正案草案的亮点有：起征点提高raise the thresholdThe draft amendment raises the threshold for personal income tax from 3,500yuan to 5,000 yuan per month, or 60,000 yuan per year.草案将个税起征点由之前的3500元上调至5000元/月(6万元/年)。

专项附加扣除special expense deductionsThe draft amendment adds special expense deductions for items likechildren s education, continuing education, treatment for serious diseases, aswell as housing loan interest and rent.草案首次增加子女教育支出、继续教育支出、大病医疗支出、住房贷款利息和住房租金等专项附加扣除。

个人所得税最新法(英文版)

第15章个人所得税法Chapter 15 Individual Income Tax•Who are the individuals liable to Individual Income Tax?•What is the income from sources within China?•What is the income from sources outside China?•What income earned by an individual is subject to Individual Income Tax?•How to compute the taxable income if the individual income is in foreign currency, in kind and/ or in securities?•What does wage, salary income include specifically?•How are salaries and wages assessed for Individual Income Tax payable?•How is the “additional deduction for expenses”regulated for wages and salaries? •How to compute the income tax payable on the bonus income on the year-end in one payment?•How to compute the income tax payable on the income of welfare in kind?•How to compute the income tax payable on the income stock options of employees of enterprises?•How is severance pay taxed?•How to compute the Individual Income Tax payable on the economic compensation received due to termination of labour contract?•What income is included in the production and business operatin income earned by Individual Industrial and Commercial Households?•How to calculate the taxable income of individual Industrial and Commercial Households?•What are the rules concerning deductions for Individual Industrial and Commercial Households?•How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households?•How do single proprietorship enterprises compute and pay income tax payable on their production and business income?•How to levy income tax payable by the investors of single proprietorship and partnership enterprises by mode of administrative assessment?•How do single proprietorship and partnership enterprises compute and pay income tax payable on their interest, dividend and bonus income as return from their investment?•How is income from contracted or leased operation of enterprises or institutions assessed for Individual Income Tax?•How is income from remuneration for personal service assessed for Individual Income Tax payable?•How to treat the receivables unrecoverable and the business losses incurred by Individual Industrial and Commercial Households?•What expenses are not allowed for deductions for Individual Industrial and Commercial Households?•What are the rules concerning the depreciation of the fixed assets of Individual Industrial and Commercial Households?•How to deduct the expenses concerning intangible assets used by Individual Industrial and Commercial Households?•How do Individual Industrial and Commercial Households compute their income tax payable?•How additional income tax is levied on remuneration income that is excessively high at one payment?•How is author’s remuneration income assessed for Individual Income Tax payable? •How is income from royalties assessed for Individual Income Tax payable?•How is income from lease of property assessed for Individual Income Tax payable? •How is income from transfer of property assessed for Individual Income Tax payable?•How to compute the income tax payable on income earned from auctions of paintings and calligraphy or antiques?•What do the interest, dividend, bonus, contingent income and/ or other income include specifically?•How are interests, dividends, bonuses, contingent income and/ or other income assessed for Individual Income Tax payable?•How to compute the income tax payable on income derived by two individuals or more together?•How is donation income assessed for Individual Income Tax payable?•How to compute the income tax payable in case that the employers bear the Individual Income Tax for the taxpayers?•How is income derived from sources outside China assessed for Individual Income Tax payable?•What are the main exemptions for Individual Income Tax?•What kind of bond interest income and earmarked saving deposit interest income are exempt from Individual Income Tax as ruled by the State?•What are the main reductions for Individual Income Tax?•What are the rules concerning the mode, time and places for Individual Income Tax payment?•How to report and pay income tax on wages and salaries income?•How to report and pay income tax the production and business operation income of Individual Industrial and Commercial Households?•How to report and pay income tax on the income derived by enterprises and institutions from contracting businesses and/ or leasing businesses?•How do the investors of the single proprietorship and partnership enterprises report and pay their income tax on production and business income?•How to report and pay income tax on income earned by taxpayers from sources outside China?Example1 British professor Henry came to China at invitation for teaching of one year. During that period , he left China twice for business trip and vocation for respectively 15 days and 30 days.According to Chinese tax law, the two leaves were temporary absence from China and each leave was not over 30 days and the accumulative time period was less than 90 days. Therefore ,Henry resided in China for one full year in one tax year, he became resident taxpayer of Chinese Individual Income Tax.Example2 One clerk Mr. Liu has its monthly salary of 2400 yuan, bonus of 700 yuan, other taxable allowances of 500 yuan and the deductible social insurance expenses of 600 yuan. Try to compute the Individual Income Tax payable.Taxable income of the month = 2400 yuan + 700 yuan + 500 yuan–2000 yuan–600 yuan = 1000 yuanTax payable for the month = 1000 yuan ×10% - 25 yuan = 75 yuanExample3 Mr. Jiang earns wage,bonus of 2000 yuan to 3000 yuan each month and has paid the income tax already. At the year end,he obtains one lump-sum bonus of 9000 yuan.Try to compute the income tax payable.9600 yuan ÷12 = 800 yuanThe applicable tax rats is 10% and the quick deduction is 25 yuanThe income tax payable = 9600 yuan ×10% - 25 yuan = 935 yuanExample4 Mr. Lin ears wage and salary of 1900 yuan each month .At the year end, he gets one lump-sum bonus of 2500 yuan.Try to compute his income tax payable.[2500 yuan — (2000 yuan—1900 yuan)]÷12 = 200 yuanThe applicable tax rats is 5% and qiuck deduction is 0.Mr. Lin’s income tax payable = [2500 yuan —(2000 yuan —1900 yuan)]×5%= 120 yuanExample5 One Individual Industrial Household Mr. Qian has revenue of 1,000,000 yuan from business operation for the tax year. The cost and expenses are 800,000 yuan. Try to compute the income tax payable by Mr. Qian.Taxable income = 1,000,000 yuan - 800,000 yuan = 200,000 yuanIndividdual Income Tax payable = 200,000 yuan ×35% - 6750 yuan = 63,250 yuanExample6 One contractor Mr. Huang has derived 100,000 yuan from contracted operation. The deductible expenses allowed are 24,000 yuan. Try to compute the income tax payable.Annual taxable income = 100,000 yuan - 24,000 yuan = 76,000 yuanAnnual income tax payable = 76,000 yuan ×35% - 6750 yuan = 19850 yuanExample7 One engineer Mr. Zhao has received the payment of 50,000 yuan from Company A for designing and at the mean time received a payment of 3000 yuan from company B for advisory services. Try to compute the Individual Income Tax payable of Mr. Zhao.a. The income tax payable for the payment of designing services = 50,000 yuan ×(1 –20%)×30% - 2000 yuan = 10,000 yuanb. The income tax payable for the payment of advisory services = (3000 yuan –800 yuan) ×20% = 440 yuanc. The total income tax payable: 10,000 yuan + 440 yuan = 10,440 yuanExample8 Actor Zhao got remuneration of 60,000 yuan for one performance. The performing company borne Individual Income Tax for him. Try to the tax payable .Taxable incom = (60,000 yuan –7000 yuan)×(1 – 20%)÷[1 – 40%×(1 –20%)] = 62352.94 yuanTax payable = 62352.94 yuan ×40% - 7000 yuan = 17941.18 yuanExample9 One auther Mr. Zhou receives one payment for remuneration of 20,000 yuan on his work. Try to compute the tax payable.Taxable income = 20,000 yuan ×(1–20%) = 16,000 yuanThe statutory income tax payable = 16,000 yuan ×20% = 3,200 yuanThe statutory tax reduction amount = 3,200 yuan ×30% = 960 yuanThe actual Individual Income Tax payable = 3,200 yuan–960 yuan = 2,240 yuanExample10 Professor Li provides the use right of his patent to one company and receives one payment of 100,000 yuan. Try to calculated the incom tax payable.Taxable income = 100,000 yuan ×(1–20%)=80,000 yuanIndividual Income Tax payable = 80,000 yuan ×20% = 16,000 yuanExample11 One citizen Mr. Gu receives dividends of 6,000 yuan from the listed company in one payment. Try to calculated the income tax payable.Income tax payable = 6,000 yuan ×50%×20% = 600 yuanExample12 Some one leases his house to other person for business operation and receives house rental income of 6,500 yuan for the current month . The expenses of taxes, Educational Surcharge and repaining expenses are 1,500 yuan. Try to compute the amount of Individual Income Tax payable.Taxable income = (6,500 yuan–1,500 yuan)×(1–20%) = 4,000 yuanAmount of tax payable = 4,000 yuan ×20% = 800 yuanExample13 Mr. Fang sells a house with the original value of 200,000 yuan and receives 400,000 yuan for the sale. The deductible tax paid related to the sale and the expenses are 100,000 yuan. Try to compute the income tax payable.Taxable income = 400,000 yuan –200,000 yuan –100,000 yuan = 100,000 yuanIncome tax payable = 100,000 yuan ×20% = 20,000 yuanExample14 One citizen Mr. Cai won 100,000 yuan from social welfare lottery. Try to calculate the income tax payable .Tax payable = 100,000 yuan ×20% = 20,000 yuan例题15 某纳税人在同一纳税年度，从A、B两国取得应税收入，其中：在A国一公司任职，取得工资、薪金收入69600元（平均每月5800元），因提供一项专利技术使用权，一次取得特许权使用费收入30000元，该两项收入在A国缴纳个人所得税5200元；因在B国出版著作获得稿酬收入15000元，并在B国缴纳该项收入的个人所得税1720元。

非居民个人所得税申报指南英文版

非居民个人所得税申报指南英文版Guide to Non-Resident Individual Income Tax Reporting.Introduction.The process of reporting and paying income tax as anon-resident individual can be complex and often requires a thorough understanding of the local tax laws and regulations. This guide aims to provide a comprehensive overview of the steps involved in non-resident individual income tax reporting, including the requirements, deadlines, and any relevant exemptions or reliefs.1. Taxability of Income.As a non-resident individual, you are generally taxable on income earned or received in the country, regardless of where the income originated. This includes income from employment, business activities, investments, and any other taxable sources.2. Tax Residency Status.Your tax residency status determines your tax obligations in a country. If you are considered a non-resident, you will be taxed only on the income earned or received in that country. It is important to note that tax residency rules vary between countries, and it is essential to understand the specific criteria for the country you are reporting your income in.3. Registration and Obtaining a Tax Identification Number.Before you can report your income, you may need to register with the local tax authorities and obtain a tax identification number (TIN). This number will be used to identify you for tax purposes and to track your tax payments and filings.4. Income Tax Reporting Requirements.Non-residents are generally required to file an income tax return annually, reporting all taxable income earned or received in the country. The return should include details of your income, deductions, exemptions, and any other relevant information required by the tax authorities.5. Deadlines for Tax Reporting.It is crucial to meet the deadlines for tax reporting to avoid any penalties or fines. The specific deadlines vary by country, so it is essential to check with the local tax authorities or review the relevant tax laws and regulations.6. Taxable Income and Rates.The taxable income of non-residents is generally calculated based on the income earned or received in the country, taking into account any deductions or exemptions allowed by law. The tax rates applied to taxable income also vary by country and may be progressive or flat, depending on the tax system in place.7. Deductions and Exemptions.Non-residents may be eligible for certain deductions and exemptions that reduce their taxable income. These deductions and exemptions may include expenses related to employment, business activities, investments, and other qualifying expenses. It is important to review the local tax laws and regulations to determine if you are eligible for any deductions or exemptions.8. Tax Payment and Withholding.Non-residents are generally required to pay their income tax directly to the tax authorities. However, some employers or other payers may withhold income tax from your income and remit it to the tax authorities on your behalf. It is essential to understand your tax payment responsibilities and ensure that your taxes are paid on time.9. Tax Treaties and Double Taxation Relief.If you are a non-resident of a country with which the country you are reporting your income has a tax treaty, you may be eligible for double taxation relief. Tax treaties aim to prevent double taxation by allowing residents of one country to claim relief from taxes paid in another country. It is important to review the applicable tax treaty and understand your eligibility for relief.10. Seeking Professional Assistance.Navigating the complexities of non-resident individual income tax reporting can be challenging. Seeking professional assistance from a tax advisor or accountant who is familiar with the local tax laws and regulations can help ensure that your taxes are reported correctly and on time.Conclusion.Non-resident individual income tax reporting requires a thorough understanding of the local tax laws andregulations. By following the steps outlined in this guide, including registering with the tax authorities, meeting deadlines, and understanding your taxability and payment responsibilities, you can ensure that your taxes are reported correctly and avoid any unnecessary penalties or fines. Remember to seek professional assistance if needed to ensure compliance with local tax requirements.。

个人所得税实施条例英文版

中华人民共和国个人所得税法实施条例(英文版)类别: 部门: 未知地区: 全国颁布时间: 1994年1月28日阅读次数: 366REGULATIONS FOR THE IMPLEMENTATION OF THE INDIVIDUAL INCOME TAXLAW OF THE PEOPLE'S REPUBLIC OF CHINA(State Council: 28 January 1994)Whole Doc.Article 1These Regulations are formulated in accordance with the IndividualIncome Tax law of the People's Republic of China (the "Tax Law").Article 2For the Purposes of the first paragraph of Article 1 of the Tax Law,the term "individuals who have domicile in China" shall mean individualswho by reason of their permanent registered address, family or economicinterests, habitually reside in the People's Republic of China.Article 3For the purposes of the first paragraph of Article 1 of the Tax Law,the term "have resided for one year or move in China" shall mean to haveresided within the People's Republic of China for 365 days in a Tax Year.No deductions shall be made from that number of days for Temporary Tripsout of the People's Republic of China.For the purposes of preceding paragraph, the term "Temporary Tripsout of the People's Republic of China" shall mean absence from thePeople's Republic of China for not more than 30 days during a single trip,or not more than a cumulative total of 90 days over a number of trips,within the same Tax Year.Article 4For the purposes of the first and second paragraphs of Article 1 ofthe Tax Law, the term "income derived from sources within China" shallmean income the source of which is inside the People's Republic of China,and the term "from sources outside China" shall mean income the source ofwhich is outside the People's Republic of China.Article 5The following income, whether the place of payment is inside thePeople's Republic of China or not, shall be income derived from sourcesinside the People's Republic of China.(1) income from personal services provided inside the People'sRepublic of China because of the tenure of an office, employment, theperformance of a contract, etc.;(2) income from the lease of property to a lessee for use inside thePeople's Republic of China;(3) income from the assignment of property such as buildings, land use rights, etc. inside the People's Republic of China or the assignment inside the People's Republic of China of any other property;(4) Income from the licensing for use inside the People's Republic of China of any kind of licensing rights;(5) income from interest, dividends and extra dividends derived from companies, enterprises and other economic organizations or individuals inside the People's Republic of China.Article 6For income derived from sources outside the People's Republic of China of individuals not domiciled in the People's Republic of China, but resident for more than one year and less than five years, subject to the approval of the tax authorities-in-charge, individual income tax may be paid on only that part which was paid by companies, enterprises or other economic organizations or individuals which are inside the People's Republic of China. Individuals who reside for more than five years shall, commencing from the sixth year, pay individual income tax on the whole amount of income derived from sources outside the People's Republic of China.Article 7For individuals who are not domiciled in the People's Republic of China, but who reside inside the People's Republic of China consecutively or accumulatively for not more than 90 days in any one Tax Year, their income derived from sources inside the People's Republic of China which is paid by an employer outside the People's Republic of China, and which is not borne by the employer's establishment or business place within the People's Republic of China, shall be exempt from individual income tax.Article 8The scope of the categories of income mentioned in Article 2 of the Tax Law shall be as set forth below;(1) The term "income from wages and salaries" shall mean wages, salaries, bonuses, year-end extras, profit shares, subsidies, allowances and other income related to the tenure of an office or employment that is derived by individuals by virtue of the tenure of an office or employment.(2) The term "income from production or business operation derived by individual industrial and commercial households" shall mean the following:(a) income derived by individual industrial and commercial households from engagement in industry, handicrafts, construction, transportation, commerce, the food and beverage industry, the service industry, the repair industry and production and business in other industries;(b) income derived by individuals from engagement, with approval from the relevant government authorities and after having obtained licenses, inthe provision of educational. medical, advisory and other services activities for consideration;(c) other income derived by individuals from engagement in individual industrial and commercial production and business;(d) all taxable income related to production and business of the above individual industrial and commercial households and individuals.(3) The term "income from contracted or leased operation of enterprises or institutions" shall mean income derived by individuals from contracted or leased operations, or from assigning such contracts or leases, including income of a wage or salary nature derived by individuals on a monthly basis or from time to time.(4) The term "income from remuneration for personal services" shall mean income derived by individuals from engagement in design, decoration, installation, drafting, laboratory testing, other testing, medical treatment, legal accounting, advisory, lecturing, news, broadcasting, translation, proofreading, painting and calligraphic, carving, moving picture and television, sound recording, video recording, show, performance, advertising, exhibition and technical services, introduction services, brokerage services, agency services and other personal services.(5) The term "income from author's remuneration" shall mean income derived by individuals by virtue of the publication of their works in books, newspapers and periodicals.(6) The term "income from royalties" shall mean income derived by individuals from provision of the right to use patent rights, trademark rights, copyrights, non-patented technology and other licensing rights, Income from provision of the fight to use copyrights shall not include income from author's remuneration.(7) The term "income from interest, dividends and extra dividends" shall mean income from interest, dividends and extra dividends that is derived by individuals by virtue of their possession of creditor's rightsand share rights.(8) The term "income from lease of property" shall mean income derived by individuals from the lease of buildings, land use rights, machinery, equipment, means of transportation and other property.(9) The term "income from transfer of properly" shall mean income derived by individuals from the assignment of negotiable securities, share rights, structures, land use rights, machinery, equipment, means of transportation and other property.(10) The term "contingent income" shall mean income derived by individuals from winning awards, prizes and lotteries and other income of an occasional nature.Income derived by individuals for which the taxable category is difficult to determine shall be decided upon by the taxauthorities-in-charge.Article 9Measures for the levy and collection if individual income tax on income from the transfer of shares shall be separately formulated by the Ministry of Finance and implemented upon approval by the State Council. Article 10Taxable income derived by individuals shall include cash, physical objects and negotiable securities. If the income is in the form of physical objects, the amount of taxable income shall be determined according to the price specified on the voucher obtained. If there is no receipt for the physical objects or if the price specified on the voucheris obviously on the low side, the tax authorities-in-charge shall determine the amount of taxable income by reference to the local market price, If the income is in the form of negotiable securities, the amountof taxable income shall be determined by the tax authorities-in-charge according to the face value and the market price.Article 11For the purposes of item (4) of Article 3 of the Tax Law, the phrase"a specific payment of income from remuneration for personal service is excessively high" shall mean a payment received as remuneration for personal service with an amount of taxable income exceeding RMB 20000.That part of taxable income as mentioned in the preceding paragraph which exceeds RMB 20000 but does not exceed RMB 50000 shall, after the amount of tax payable is calculated in accordance with the Tax Law. be subject to an additional levy at the rate of 50 percent of the amount oftax payable. That part which exceeds RMB 50000 shall be subject to an additional levy at the rate of 100 percent of tax payable.Article 12For the purposes of item (2) of Article 4 of the Tax Law, the term "interest on national debt obligations" shall mean interest income derivedby individuals by virtue of holding bonds issued by the Ministry of Finance of the People's Republic of China, and the term "interest on financial debentures issued by the state" shall mean interest income derived by individuals by viture of holding financial bonds issued with State Council approval.Article 13For the purposes of item (3) of Article 4 of the Tax Law, the term "subsidies and allowances paid in accordance with uniform regulations of the state" shall mean special government subsidies issued in accordance with State Council regulations and allowances and subsidies that are exempt from individual income tax by State Council regulations.Article 14For the purposes of item (4) of Article 4 of the Tax Law, the term"welfare benefits" shall mean cost-of-living subsidies paid to individuals according to relevant state regulations out of the welfare benefits orlabor union funds allocated by enterprises, institutions, government agencies and social organizations, and the term "relief payments" shall mean hardship subsidies paid to individuals by civil affairs authoritiesof the state.Article 15For the purposes of item (8) of Article 4 of the Tax Law, the "income derived by the diplomatic agents, consular officers and other personnel who are exempt from tax under the provisions of the relevant Laws of China" shall mean income that is tax-exempt under the Regulations of the People's Republic of China Concerning Diplomatic Privileges and Immunities and the Regulations of the People's Republic of China concerning Consular Privileges and Immunities.Article 16The ranges and periods of the reductions in individual income tax referred to in Article 5 of the Tax Law shall be stipulated by the People's Governments of the provinces, autonomous regions and municipalities directly under the central government.Article 17For the purposes of item (2) of the first paragraph of Article 6 ofthe Tax Law, the terms "costs" and "expenses" shall mean all direct expenditures, indirect expenses allocated as costs, as well as marketing expenses, administrative expenses and financial expenses incurred by taxpayers while engaging in production and business, and the term "losses" shall mean all non-operating expenditures incurred by taxpayers in the course of production and business.If a taxpayer engaging in production or business fails to provide complete and accurate tax information and is unable to correctly calculate the amount of taxable income, his amount of taxable income shall be determined by the tax authorities-in-charge.Article 18For the purposes of item (3) of the first paragraph of Article 6 ofthe Tax Law, the term "the gross income in a tax year" shall mean the share of the operating profit or the income of a wage or salary nature derived by the taxpayer according to the contract for the contracted or leased operation and the term "deduction of necessary expenses" shall mean a monthly deduction of RMB 800.Article 19For the purposes of item (5) of the first paragraph of Article 6 ofthe Tax Law, the term "the original value of the property" shall mean:(1) in the case of negotiable securities, the price for which theywere purchased and related expenses paid according to regulations at thetime of purchase;(2) in the case of buildings, the construction expenses or purchase price, and other related expenses;(3) in the case of land use rights, amount paid to acquire the landuse rights, land development expenses and other related expenses;(4) in the case of machinery, equipment, vehicles and vessels, the purchase, freight, installation expenses and other related expenses;(5) in the case of other property, the original value shall be determined by reference of the above methods.If a taxpayer fails to provide complete and accurate vouchers concerning the original value of the property and is unable to correctly calculate the original value of the property, the original value of the property shall be determined by the tax authorities-in-charge.Article 20For the purposes of item (5) of the first paragraph of Article 6 ofthe Tax Law, the term "reasonable expenses" shall mean relevant expenses paid in accordance with regulations at the time of sale.Article 21For the purposes of items (4) and (6) of the first paragraph of Article 6 of the Tax Law, the term "each payment" shall mean:(1) in the case of income from remuneration for personal services, the amount, if the income is derived in a lump sum, of that lump sum; and, if the income is of a continuing nature and pertains to the same project, the income derived during one month;(2) in the case of income from author's remuneration, the income derived on each instance of publication;(3) in the case of income from royalties, the income derived from each instance of licensing a licensing right;(4) in the ease of income from the lease of property, the income derived during one month;(5) in the case of income from interest, dividends and extra dividends, the income derived each time interest, dividends or extra dividends are paid;(6) in the case of contingent income, each payment of such income obtained.Article 22Tax on income from the assignment of property shall be calculated and paid on the proceeds of a single assignment of property less the original value of the property and reasonable expenses.Article 23If the same item of income is derived by two or more individuals, tax thereon shall be calculated and paid separately on the income derived by each individual after the deduction of expenses respectively in accordancewith the Tax Law.Article 24For the purposes of the second paragraph of Article 6 of the Tax Law,the term "individual income donated to educational and other public welfare undertakings" refers to the donation by individuals of their income to educational and other public welfare undertakings, and to areas suffering from serious natural disasters or poverty, through social organizations or government agencies in the People's Republic of China.That part of the amount of donations which does not exceed 30 percentof the amount of taxable income declared by the taxpayer may be deducted from his amount of taxable income.Article 25For the purposes of the third paragraph of Article 6 of the Tax Law,the term "income from wages and salaries from sources outside China" shall mean income from wages and salaries derived from the tenure of an officeor employment outside the People's Republic of China.Article 26For the purposes of the third paragraph of Article 6 of the Tax Law,the term: "additional deductions for expenses" shall mean a monthly deduction for expenses in the amount specified in Article 28 hereof in addition to the deduction for expenses of RMB 800.Article 27For the purposes of the third paragraph of Article 6 of the Tax Law,the term "the scope of applicability of such additional deductions for expenses" shall mean:(1) foreign nationals working in foreign investment enterprises and foreign enterprises in the People's Republic of China;(2) foreign experts hired to work in enterprises, institutions,social organizations and government agencies in the People's Republic of China;(3) individuals who are domiciled in the People's Republic of Chinaand derive income from wages and salaries by virtue of their tenure of an office or employment outside the People's Republic of China; and(4) other personal as determined by the Ministry of Finance.Article 28The standard for the additional deductions for expenses mentioned inthe third paragraph of Article 6 of the Tax Law shall be RMB 3200.Article 29Overseas Chinese and Hong Kong, Macao and Taiwan compatriots shall be treated by reference to Article 26, 27 and 28 hereof.Article 30Individuals who are domiciled in the People's Republic of China, orwho are not domiciled but have resided in the People's Republic of Chinafor at least one year shall calculate the amounts of tax payable for income derived from sources within and outside the People's Republic of China separately.Article 31For the purposes of Article 7 of the Tax Law, the term "income tax paid to foreign authorities" shall mean the amount of income tax payable, and actually paid, on income derived by a taxpayer from sources outside the People's Republic of China, according to the laws of the country or region from which that income was derived.Article 32For the purposes of Article 7 of the Tax Law, the term "the amount of tax otherwise payable under this Law" shall mean the amount of tax payable on income derived by a taxpayer from sources outside the People's Republic of China, computed separately for each different country or region and for each different income category, in accordance with the standards for the deduction of expenses and the applicable tax rates stipulated in the Tax Law. The sum of the amounts of tax payable in the different income categories within the same country or region shall be the limit for deductions for that country or region.If the actual amount of individual income tax paid by a taxpayer in a country or region outside the People's Republic of China is less than the limit for deductions for that country or region computed in accordance with the provisions of the preceding paragraph, the balance shall be paidin the People's Republic of China. If the amount exceeds the limit for deductions for that country or areas, the excess portion may not be deducted from the amount of tax payable for that Tax Year; however, such excess portion may be deducted from any unused portion of the limit for deductions for that country or region during subsequent Tax Years, for a maximum period of five years.Article 33When taxpayers apply for approval to deduct the amounts of individual income tax paid outside the People's Republic of China in accordance with Article 7 of the Tax Law, they shall provide the original tax payment receipts issued by the tax authorities outside the People's Republic of China.Article 34When withholding agents make taxable payments to individuals, they shall withhold tax in accordance with the Tax Law, pay the tax over to the treasury in a timely manner, and keep special records for future inspection.For the purposes of the preceding paragraph, the term "payments" shall include payments in cash, payments by remittance, payments byaccount transfer, and payments in the form of negotiable securities, physical objects and other forms.Article 35Taxpayers who personally file tax returns shall file the returns withand pay tax to the tax authorities-in-charge of the place where their income is derived. Taxpayers who derive income from sources outside the People's Republic of China, or who derive income in two or more places inside the People's Republic of China, may select one place in which to file tax returns and pay tax. Taxpayers who wish to change the location in which they file tax returns and pay tax shall obtain the approval of the original tax authorities-in-charge.Article 36When taxpayers who personally file tax returns file their returns,tax payments that have been withheld inside the People's Republic of China may be deducted from the amount of tax payable, in accordance with relevant regulations.Article 37Taxpayers who concurrently derive income under two or more of the categories listed in Article 2 of the Tax Law shall compute and pay tax separately for each category. Taxpayers who derive income under items (1), (2) or (3) of Article 2 of the Tax Law in two or more places insidethe People's Republic of China shall combine the income under the same category for the computation and payment of tax.Article 38For the purposes of the second paragraph of Article 9 of the Tax Law, the term "specified industries" shall mean the excavation industry, ocean-shipping industry, deepsea fishing industry and other industries as determined by the Ministry of Finance.Article 39For the purposes of the second paragraph of Article 9 of the Tax Law, the term "tax computed on an annual basis and paid in advance in monthly installments" shall mean the monthly prepayment of the tax payable on the income from wages and salaries of staff and workers in the specified industries listed in Article 38 hereof, and the computation of the actualtax payment due, within 30 days from the last day of the year, by averaging over 12 months the total wages and salary income for the whole year, at which time excess payments shall be refunded and deficiencies shall be made good.Article 40For the purposes of the fourth paragraph of Article 9 of the Tax Law, the phrase "the tax shall be paid into the state treasury within 30 days after the end of each tax year" shall mean that taxpayers who derive their income from contracted or leased operation of enterprises in a lump sumpayment at the end of the year, shall pay the tax payable thereon into theState treasury within 30 days of the date on which the income is derived. Article 41In accordance with Article 10 of the Tax Law, foreign currency income shall be converted into Renminbi for the computation of the amount of taxable income at the exchange rate published by the People's Bank of China on the last day of the month preceding that in which the tax payment receipt is issued. At the time of the annual settlement after the end ofthe year in accordance with the Tax Law, the amounts of foreign currency income on which tax has been prepaid on a monthly basis or each time the income was derived shall not be converted again. As for the portion of income the tax on which is to be made up, the amount of taxable income shall be computed by converting such portion of income into Renminbi according to the exchange rate published by the People's Bank of China onthe last day of the preceding Tax Year.Article 42When tax authorities pay commissions to withholding agents in accordance with Article 11 of the Tax Law, they shall issue to the withholding agents monthly refund certificate, on the strength of whichthe withholding agent shall carry out treasury refund procedures with designated banks.Article 43The models for individual income tax returns, individual income tax withholding returns and individual income tax payment receipts shall be formulated by the State Administration of Taxation in a unified manner. Article 44For the purposes of the Tax Law and these Regulations, the term "Tax Year" shall mean the period commencing on January 1 and ending on December 31 on the Gregorian calendar.Article 45Commencing with the 1994 Tax Year, individual income tax shall be computed, levied and collected in accordance with the Tax Law and these Regulations.Article 46These Regulations shall be interpreted by the Ministry of Finance andthe State Administration of Taxation.Article 47These Regulations shall be implemented as from the date of promulgation. The Provisional Regulations of the State Council of the People's Republic of China Concerning the Reduction of Individual Income Tax on the Income From Wages and Salaries Derived by Foreign Personnel Working in China promulgated by the State Council on August 8, 1987 shall be repealed at the same time.。

英国个人所得税 Personal Income tax

个人所得税Personal income tax英国个人所得税指英国对个人所得征收的一种税。

纳税义务人是英国居民和非居民。

凡一个征税年度内在英国居住满六个月以上者为英国居民，否则为非居民。

对居民就其来源于国内外的一切所得征税; 对非居民仅就其来源于英国的所得征税。

英国个人所得税的计税依据是征税所得。

（一）纳税人每个税年，所得税的征收对象包括：-个人：每个人被视为独立的纳税人（包括儿童），需对自己的收入缴纳所得税。

-个人代表（如遗嘱执行人或管理人）：需对已故人士遗产的收入缴纳所得税。

（儿童（18岁以下）本身也是纳税人。

然而，大多数儿童的收入会被个人免税额覆盖，因此实际上并不需要缴纳所得税，不过，如果这些收入是来自父母的赠予，那么如果超过每年100英镑，这部分收入将视为父母的收入，而不是儿童的。

因此，父母将产生收入的资产转移到儿童名下，并不能有效利用儿童的个人免税额，相反，其他亲属转移资产给儿童是有效的，可以帮助减少税收）（二）征税对象-来自雇佣的收入Income from employment-来自交易的收入Income from trading-出租财产的收入Income from renting out property-来自投资的收入，如贷款利息、银行和建筑社会账户Income from investments such as interest on loans, bank and building society accounts-来自投资的收入，如股息Income from investments such as dividends-来自应税国家福利的收入，如护理津贴、求职者津贴（JSA）和国家养老金Income from taxable state benefits such as carer's allowance, jobseeker's allowance (JSA), and the state pension-来自其他来源的收入（养老金收入、临时工作的收入）income from other sources (pensions income, income from casual work)个人的纳税年度：从一个日历年的4月6日到下一个日历年的4月5日。

〈个人所得税自行纳税申报办法(试行)〉宣传通稿(英文版)

Publicity Material For Self-DeclarationRules Concerning IndividualIncome Tax (Provisional)According to the Decision on Amending the Law of the People's Republic of China on Individual Income Tax reviewed and adopted at the 18th Session of the Standing Committee of the 10th National People's Congress on October 27, 2005, the taxpayer “with individual income exceeding the amount stipulated by the State Council” shall declare taxes by himself/herself, widening the scope of self-declaration by taxpayers. Thereafter, the State Council stipulated that "the individual income exceeding the amount stipulated by the State Council" means “annual income of over RMB120,000”by amending the Implementing Rules of the Law on Individual Income Tax and authorized the State Administration of Taxation to Formulate specific management measures. According to the provisions above and the principle of “providing convenience to taxpayers, regulating high incomes, facilitating tax collection and administration, and stressing on key management issues”, the State Administration of Taxation formulated and issued the Self-Declaration Rules Concerning Individual Income Tax (Provisional) (hereinafter referred to as “Rules”) after an in-depth study and repeated demonstration on the basis of the opinions of many taxpayers, withholding agents, experts, scholars and grassroots tax authorities. The Rules consist of eight chapters containing 44 articles, which define the specific operational methods of tax self-declaration from the aspects of the legal basis of the Rules, declarers, declaration content, declaration place, declaration period, way of declaration, declaration management, legal responsibility, and time of enforcement.The Rules specify five Cases in which taxpayers shall declare taxes to the tax authority by themselves: 1. With annual income of overRMB120,000; 2. Receiving salary and remuneration from two or more employers in China; 3. Generating income abroad; 4. Generating taxable income without withholding agent; 5. Other Cases as specified by the State Council. The Rules stipulate that the taxpayer with total taxable income of over RMB120,000 within a tax year in Case 1 shall declare taxes to the tax authority after the end of a year, no matter whether the tax on his/her taxable income in the year has been withheld byhis/her withholding agent or has been declared and paid by the taxpayer to the tax authority on his/her own. The taxpayer in Cases 2-4 shall declare taxes from time to time, that is, when receiving taxable income, the taxpayer shall declare and pay tax to the tax authority within the specified period. Other cases as specified by the State Council in case 5 have not been clarified yet, and tax declaration rules will be formulated otherwise according to the specific conditions. The Rules stipulate that any taxpayer with annual income of over RMB120,000 shall declare his/her annual income of all items, tax payable, paid (withheld) tax, tax credit, tax supplementation (refund) and relevant personal basic information within three months after the end of a tax year. The declared “annual income” contains 11 taxableincome items specified in the Law on Individual Income Tax, i.e. salary and compensation, income from production and operation by individually-owned businesses, income from contract operation and operation under lease of public institutions, compensation For labor services, author’s remuneration, royalty, interest, dividend and bonus, income from lease of property, income from transfer of property,incidental income, and other taxable income specified by finance department under the State Council. The Rules also define that three categories of tax-free income items excluded in the calculation of annual income, i.e. tax-free income specified in Items 1-9 of Article 4 of the Law on Individual Income Tax; income that is generated from China and is allowed to be free of tax as provided in Article 6 of the Implementing Rules of the Law on Individual Income Tax; the basic old-age insurance, medical insurance, unemployment insurance and public housing reserve fund contributed by units for individuals or by individuals in accordance with the provisions of Article 25 of the Implementing Rules of the Law on Individual Income Tax. The Rules also stipulate that the annual income of all items shall be calculated according to the gross income, except “the annual production and operation income of individually-owned businesses”and “the income from transfer of property”calculated on the basis of “taxable income”.For the convenience of self-declaration by taxpayers, the Rules stipulate that taxpayers may declare taxes in various ways, including data telegraph (e.g. online declaration) and mail declaration. They can also go to the tax authority directly to declare taxes, or declare taxes by other ways as provided by the tax authority. At the same time, it is stipulated that the taxpayer may entrust intermediary agencies or other persons qualified for tax agency service with tax declaration. The Rules also specify the requirements concerning the provision of quality service for taxpayers’self-declaration by tax authorities. For example, the tax authority shall have various declaration forms published on its website, or placed in the taxpayer servie office providing tax declaration services, for taxpayers to download or access from time to time free of charge; the tax authority shall remind the taxpayer withannual income of over RMB120,000 to declare tax on his/her own by appropriate ways in the legal declaration period; the tax authority accepting tax declaration shall handle the procedures of collection, supplementation, refund and set-off of tax according to the declaration of taxpayers, and issue duty paid proof according to regulations for taxpayers who have completed tax declaration and submitted tax; the tax authority shall hold the tax declaration information of taxpayers in confidence.Moreover, the Rules also clearly define declaration place, declaration period, way of declaration, declaration management, legal responsibility and time of enforcement.The Formulation and distribution of the Rules is essential to implementing of the decision made at the 18th Session of the Standing Committee of the 10th National People's Congress to widen the scope of individual income tax self-declaration and giving full play to the role of individual income tax in regulating high incomes.First, it will help cultivate taxpayers’consciousness of paying taxes in good faith according to the law, define legal responsibilities, and enhance the compliance with tax law. Since individual income tax is levied mainly by withholding the tax, before the amendment of the Law on Individual Income Tax, people with high income were not legally obligated to declare tax by themselves. Therefore, in Case the withholding agent fails to withhold taxes and the individual fails to declare taxes, it is hard to define the legal responsibility of the individual who failed to declare taxes. To that end, the law only stipulates that withholding agents failing to withhold taxes shall besubject to punishment and individuals shall pay the taxes payable. The tax law revised last year stipulates that taxpayers with annual incomeof over RMB120,000 shall declare taxes by themselves. On the basis ofthe provisions of the law, the Rules clarify such matters as specific methods, requirements and legal responsibilities of tax self-declaration. The implementation of the Rules and the widening of the scope of self-declaration by taxpayers will effectively strengthen taxpayers’ consciousness of paying taxes in good faith according to the law, define their legal responsibilities and further enhance their compliance with tax law.Second, it will help strengthen the regulation of the incomes of high-income people. From the perspective of the practice of individual income tax collection and administration, the incomes of high-income people generally come in diverse and invisible channels and forms. However, tax authorities lack necessary information sources and thus are unable to well manage such people. That easily leads to defects in tax collection and administration. The revised tax law requires for thefirst time that any taxpayer with annual income of over RMB120,000 declare all taxable income obtained in the whole year to the taxa uthority, legally defining the taxpayer’s obligation to declare taxes and legal responsibilities and broadening the channels for taxauthorities to obtain individual income information. That will help tax authorities strengthen administration of tax sources, find out various income items of high-income people, intensify the tax regulation onhigh-income people, and mitigate the contradiction of unfairdistribution of income.Third, it will help further push forward the scientific and refined administration of individual income tax collection. Based on the arrangement and classification of detailed information submitted by withholding agents and information submitted by individuals, tax authorities can find out the key groups of people and key industriesFor the collection and administration of individual income tax, making the aim of individual income tax administration more clear; based on the cross comparison and analysis of detailed information submitted by withholding agents and information submitted by individuals, tax authorities can discover tax-related doubtful points and people not paying taxes in full, and provide Case sources for tax inspectors. Therefore, it will help further push forward the scientific and refined administration of individual income tax collection.Fourth, it will help accelerate the transition to the mixed tax system that combines comprehensive and classified tax systems. In the Decisions of the CPC Central Committee on Some Major Issues Concerning the Building of a Harmonious Socialist Society and the Outline of the11th Five-Year Plan for National Economic and Social Development of the People’s Republic of China adopted at the Sixth Plenary Session of the 16th Central Committee of the Party, it is clarified that China will implement an individual income tax system that combines comprehensive and classified tax systems. Since individual income is diverse and invisible at present and it is difficult for tax authorities to gain and monitor all individual income information, urging high-income people to declare taxes can continuously strengthen residents’consciousness of paying taxes in good faith according to the law and enhance the compliance with tax law; it can also create conditions and accumulateexperience for the transition to a mixed tax system that combines comprehensive and classified tax systems in the future. Besides, obligating taxpayers to declare taxes by themselves on the basis of the withholding of taxes by withholding agents at the source is also in accordance with general international practice.。

个税税率表英文版

个税税率表英文版
个税税率表英文版
2017年最新个人所得税税率表有哪些内容?是如何规定税率的?
》》》
个人所得税法
121.tax authorities* 税务机关
122.pay in advance in monthly installment* 分月预缴
123.excess payment refunded and deficiency repaid* 多退少补
124.savings deposit [dɪ'pɒzɪt](n. 存款，保证金 v.存放，沉淀)储蓄存款
125.handling fees 手续费
126.schedule of individual income tax rates 个人所得税税率表
1、工资、薪金所得适用的税率表
(工资、薪金所得适用)
有关费用后的所得额;
2。

含税级距适用于由纳税人负担税款的工资、薪金所得;不含税级距适用于由他人(单位)代付税款的工资、薪金所得。

2、个体工商户，企业等适用税率表二
(个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得适用)
注：
1。

本表所列含税级距与不含税级距，均为按照税法规定以每一纳税年度的收入总额减除成本、费用以及损失后的所得额;
2。

含税级距适用于个体工商户的生产、经营所得和由纳税人负担税款的对企事业单位的承包经营、承租经营所得;不含税级距适用于由
他人(单位)代付税款的对企事业单位的承包经营、承租经营所得。