income deduction 中文意思是什麼
income deduction
解釋
收益扣減項目-
The owners do not claim any deduction in respect of irrecoverable rental income
該物業擁有人無須申索不能追回的租金收入。 -
Income from wages and salaries shall be taxed by progressive rates ranging from 5 % to 45 % after a monthly deduction of 4, 800 yuan ( effective from jan. 1, 2006 )
工資薪金所得以每月所得減除4800元的費用（從2006年1月1日起執行）按5 %至45 %的超額累進稅率計算。 -
A notice of salaries tax assessment will be issued to mr a showing his net chargeable income and the home loan interest deduction allowed for the year in question
甲先生將獲發給薪俸稅評稅通知書載明他在有關年度的應課稅入息實額和獲扣除的居所貸款利息款額。 -
Under personal assessment, all of the income of the taxpayer and his or her spouse is aggregated and, after the deduction of all allowances, is assessed at the graduated tax rates
按這項評稅方式，納稅人和配偶的一切收入會合併，扣除免稅額，然後以與薪俸稅相同的累進稅率評稅。 -
For oversea s employees, net chargeable income equals to monthly income after deduction of 4000 allowance. to calculate your monthly tax payable, you can multiply your net chargeable income by tax rate, and then deduct from it the deduction for fast calculation
計算方法為：內地員工以每月收入額減除８ ０ ０元，而境外員工每月收入減除４ ０ ０ ０元后的餘額為應納稅所得額，然後將這數額按下列的稅率表乘以稅率，再減去速算扣除數。 -
The writer pursues such a target : suit requirement of economic development of the socialist market, further reform and perfect system of individual income tax law, improve and enhance collection management, strengthen regulation of persons of high income, and alleviate the unjust antinomy of social assignment, promote social stability, establish continuous and stable increasing mechanism of income of individual income tax, and more availably develop positive effect of the individual income tax in politics, economy and social living, following suggestion is put iv forward so as to realize the target : to practice admixture type of the individual income tax system classifying combining with synthesizing, reasonably determine tax rate and tax deduction standard, standardize taxpayer ' s scope, adjusting and extending the tax base, standardize advance payment system, and establish perfect and scientific modem tax levy & management system the etc., so as to have th
本文筆者力圖追求這樣一個目標：適應社會主義市場經濟發展的要求，進一步改革和完善個人所得稅法律制度，改進和強化徵收管理，加大對高收入廠、碩士學位論文alaster 」 stdis一者的調節力度，緩解社會分配不公的矛盾，促進社會穩定，建立起個人所得稅收入的持續、穩定增長機制，更加有效地發揮個人所得稅在政治、經濟和社會生活中的積極作用。為了實現這個目標提出了如下建議：實行分類同綜合相結合的混合型個人所得稅制，合理確定稅率和扣除標準，規范納稅人范圍，調整和擴大稅基，規范預扣繳制度，建立完善、科學的現代化稅務征管系統等，以期對我國個人所得稅法律制度的修訂和完善有所稗益。 -
Article 14 in the case where a taxpayer, as well as his or her spouse and / or dependents who shall file a joint consolidated income tax return in accordance with the income tax act, has an amount of income or deduction which is covered within the provisions of paragraph 1 of article 12, the taxpayer shall include any such amount in his or her return for the calculation of basic income
第十四條（個人與配偶及其受扶養親屬應一併計入基本所得額）個人與其依所得稅法規定應合併申報綜合所得稅之配偶及受扶養親屬，有第十二條第一項各款金額者，應一併計入基本所得額。 -
Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。 -
If you are in the middle of keying an input for income, deduction or allowances, simply press to start afresh
如果在輸入收入扣除或免稅額各項目時發生錯誤，你只須按鍵便可重新輸入該項目。 -
The existing provisions aim at combating tax avoidance schemes which seek to create allowable interest deduction where the corresponding interest income is not taxable, or where the actual recipient of the interest income is an associate of the borrower
為求避稅，有些人會製造有可扣稅利息的帳項，而當中的相關利息收入卻是毋須課稅的又或者利息收入的真正收款人是借款人的相聯者。 -
New to the taxpayers, tax rates, deductions, tax concessions with respect to the existing tax laws have many differences, it achieved, foreign enterprise income tax law, the unity of " unifying tax laws, unified tax rate, and the unified tax deduction harmonization of tax concessions, " the four reunification on the basis of tax collection and management of certain way of change
新法在納稅人、稅率、扣除、稅收優惠等方面與現行稅法有諸多不同，它實現了內，外資企業所得稅法的統一，在「統一稅法，統一稅率，統一稅前扣除，統一稅收優惠」的四個統一基礎上，對稅收的征管方式實行了某些變革。 -
The income source rules, the deduction allocation rules and the rules dealing with net losses in u. s. ftc limitation system have the same function of preventing taxpayers from abusing ftc. however, the current limitation rules can not always reach the ideal state of ftc
此外，適用於抵兔限額計算的所得來源地確定規則、費用分攤規則和虧損處理規則，也有防範納稅人濫用抵兔、維護美國稅收管轄權的功能。 -
Article 18. for the purposes of item ( 3 ) of the first paragraph of article 6 of the 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
第十八條稅法第六條第一款第三項所說的每一納稅年度的收入總額，是指納稅義務人按照承包經營、承租經營合同規定人分的經營利潤和工資、薪金性質的所得；所說的減除必要費用，是指按月減除800元。 -
Raising the rate of deduction of individual income tax will not deprive the taxpayers ' “ right to honor ”
提高個人所得稅的扣除標準不會剝奪納稅人的榮譽權。 -
An individual who incurs a trading loss and who claims personal assessment will have the loss allowed as a deduction from his total income
選擇以個人入息課稅辦法計稅的人士，如蒙受任何營業虧損，可在入息總額內扣除營業虧損。 -
Calculation formula : monthly tax payable monthly net chargeable income x tax rate - deduction for fast calculation
計算辦法：全月應納稅額=全月應納稅所得額ｘ適用稅率速算扣除數 -
In its reform, therefore, we can begin with improving the expense deduction system through scientific measurement, referring to the practice of " standard deduction " and " exemption " for low income people in some de eloped countries and selecting households as the taxation entity, so as to ensure that households with the same income pa their fair share of tax and better follow the principle of equity of taxation
因此個人所得稅改革可以從規范費用扣除制度出發，參照20世紀80年代以來一些發達國家對低收入者採取「標準扣除」 、 「寬免」的辦法，通過科學測算，健全個人所得稅費用扣除制度，選擇以家庭為納稅單位，力爭做到相同收入的家庭納各自相當的稅，更好地體現稅收的公平原則。 -
It is assessed ( after deduction of decoration fees and management fees ) on net annual rental income, estimated or actually received by the owners of land and buildings
它估定的價值為每年凈租金收益（扣除裝飾費和管理費以後） ，由土地建築擁有者估計或實際上接受。 -
Any employer shall not deduct any wage except in the case of deduction on behalf of the employee, which includes : payment for personal income taxes ; the various social security fees which shall be borne by the worker ; dependency costs and maintenance fee as ordered by the court ; and other fees deductible according to laws and regulations
*用人單位不得剋扣勞動者工資，除非代扣：代繳的個人所得稅；應由勞動者個人負擔的各項社會保險費用；法院裁決要求代扣的撫養費、贍養費及法律、法規規定可以扣除的其他費用。 -
The department is prepared to accept, in the absence of legal precedent to the contrary, the income deduction for making mandatory contributions
在沒有相反案例的情況下，稅務局是同意僱主首先向已注冊的強積金計劃作
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