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 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