income tax of the individuals 中文意思是什麼

income tax of the individuals 解釋
個人所得稅
  • income : n （定期）收入，所得，收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  • of : OF ＝Old French 古法語。
  • the : 〈代表用法〉…那樣的東西，…那種東西。1 〈用單數普通名詞代表它的一類時（所謂代表的單數）〉 （a） 〈...
  • individuals : 每個人
  1. On the subject of welfare, the friedmans argue that current welfare practices are creating " wards of the state ", as opposed to " self - reliant individuals ", and suggest a negative income tax as a less harmful alternative

    原譯：就福利而言，弗萊德曼們認為，當前福利措施正在製造「國家的監護」 ，與「獨斷獨行的個體」是相反的，他們建議採取最低收入補貼作為低害選擇。
  2. Tax return - individuals ( bir 60 ) returns which require submission of supporting documents, e. g. during the relevant year, the taxpayer was operating a sole - proprietorship business that had a gross annual income of more than $ 500, 000 or he claims full or partial exemption of his employment income

    須隨個別人士報稅表提交佐證文件的個案，例如在有關年度該納稅人經營全年總收入超過500 ， 000元的獨資業務或納稅人就其薪俸入息申請全部或部分豁免徵稅。
  3. To avoid understating his assessable income, mr. lee should report the reimbursed sum of 8, 000 as his 2006 07 income. the reporting or non - reporting of the sum of 8, 000 in the employer s tax return for 2005 06 would not affect his obligation to do so. do not attach any documentary evidence to your tax return - individuals b. i. r

    無論僱主有否在僱主填報薪酬報稅表內申報所發還的8 ， 000元為他的2006 07年度入息，李先生必須在其2006 07個別人士報稅表內申報該8 ， 000元為該年度的課稅入息，以免出現漏報入息的情況。
  4. To avoid understating his assessable income, mr. lee should report the reimbursed sum of 8, 000 as his 2007 08 income. the reporting or non - reporting of the sum of 8, 000 in the employer s tax return for 2007 08 would not affect his obligation to do so. do not attach any documentary evidence to your tax return - individuals b. i. r

    無論僱主有否在僱主填報薪酬報稅表內申報所發還的8 ， 000元為他的2007 / 08年度入息，李先生必須在其2007 / 08個別人士報稅表內申報該8 ， 000元為該年度的課稅入息，以免出現漏報入息的情況。
  5. The new arrangement extends the scope of the original agreement on business profits and income from personal services signed by both parties in 1998. it covers direct income earned by businesses and individuals such as operating profits and employment income as well as indirect income such as dividends, interest and royalties and ensures that the same income will not be doubly taxed in the two tax jurisdictions. the minister of the state administration of taxation, mr xie xuren, signed the new arrangement on behalf of the central government

    新安排涵蓋個人和企業的直接收入如營業利潤及個人勞務所得，以及間接收入如股息利息及特許權使用費，把一九九八年雙方就營業利潤及個人勞務所得訂立的避免雙重徵稅安排原安排擴大，以保障同一項收入，不論是直接收入或是間接收入，均不會被雙重徵稅。
  6. The minimum tax on corporate income is designed to prevent large, prosperous companies like these from avoiding their fair share of the tax burden, which just ends up being shifted to other companies and to individuals

    公司收入最低稅的設置，是為了防止那些規模大已生意興隆的公司因納稅負擔太重，而將賦稅最終轉嫁給其他公司或個人。
  7. The types of tax returns covered by the esd scheme include the tax returns for individuals, ie, the individual s composite tax returns for salaries income, rental income from wholly owned properties and profits from sole proprietorship business, as well as the property tax returns for co - owned properties

    這些類別包括個別人士報稅表，即個別人士的薪俸稅為全權擁有物業所收租金須付的物業稅及為獨資經營業務須付的利得稅的綜合報稅表以及為申報共同擁有物業所收租金的物業稅報稅表。
  8. If an employer - employee relationship exists between the payer and the taxpayer, the income will be regarded as salary income and should be reported by the taxpayer in part 4 salaries tax of the tax return - individuals

    如付款人和納稅人之間是雇傭關系，納稅人的入息須視為因受雇而獲取的薪俸收入，應申報在報稅表的第4部薪俸稅內。
  9. If an employer - employee relationship exists between the payer and the taxpayer, the income will be regarded as salary income and should be reported by the taxpayer in part 4 ( salaries tax ) of the tax return - individuals

    如付款人和納稅人之間是雇傭關系，納稅人的入息須視為因受雇而獲取的薪俸收入，應申報在報稅表的第4部薪俸稅內。
  10. In the same year, measures for individual income tax voluntary declaration ( trial ) was promulgated by the same bureau, making clear that individuals with an annual income of over120, 000 rmb should voluntarily declare to taxation department

    同年，國家稅務總局又頒布了《個人所得稅自行納稅申報辦法（試行） 》 ，明確年所得12萬元以上的納稅人須向稅務機關進行自行申報。
  11. Article 1 the purposes of this act are to uphold tax equity, to ensure tax revenue for the country, and to establish the basic requirements of profit - seeking enterprises and individuals in regard to their obligation to fulfill their income tax burden as a contribution to public finance

    第一條（立法目的）為維護租稅公平，確保國家稅收，建立營利事業及個人所得稅負擔對國家財政之基本貢獻，特制定本條例。
  12. If your employer has included the refund as your income in the employer s return, you should claim a deduction for the gross amount of 20, 000 in your tax return - individuals

    如僱主已在僱主報稅表內，把退還的8 ， 000元課程費用申報為你的入息，你應在個別人士報稅表內申請扣除你所付出的總數，即20 ， 000元。
  13. The above exemption and relief is, however, only granted upon application with supporting documents and a taxpayer seeking tax exemption relief is required to complete, as appropriate, section 4 i. e. tax credit under the arrangement for the avoidance of double taxation on income with the mainland or section 6 i. e. application for full partial exemption of income included under part 4. 1 of b. i. r. 60 of the appendix to tax return individuals

    申請豁免及寬免必須遞交佐證文件並且填寫個別人士報稅表附錄的第4部分即根據內地與香港特別行政區所訂關于對所得避免雙重徵稅安排申請有關的稅收抵免或第6部分即申請將個別人士報稅表b . i . r .表格第60號第4 . 1部所列的全部或部分入息豁免徵稅。
  14. A taxpayer is required to report his full remuneration in part 4 of the tax return individuals and if he wishes to claim tax credit or income exemption, full details must also be provided, as appropriate, in section 4 or 6 of the appendix to the tax return with

    納稅人必須將全部薪酬填寫在個別人士報稅表的第4部，如有意申請稅收抵免或豁免徵稅，則必須在報稅表附錄的第4部分或第6部分提供詳情，並連同
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