standard deduction 中文意思是什麼
standard deduction
解釋
標準扣除額-
As the important constituent of the presumption rule, fact presumption is a rule of when the fact prove falls into the difficult position, according to the deduction by the common sense, the judge forms a temporarily inner conviction to the factum probandum under the proof standard, and shifts the subjective burden of proof between the litigants, thus helps the part to overcome the condition of facts prove
作為事實認定的重要組成部分，事實推定是裁判者在案件事實的證明陷入困境時，根據經驗法則進行推理，在證明標準之下，暫時形成對案件待證事實的心證，並在當事人之間轉移主觀證明責任，從而避免訴訟陷入僵局，排除當事人舉證困難的證明法則。 -
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。 -
Based on the comprehensive research on the theory and practice of insider trading in foreign countries, hong kong and taiwan, the thesis puts foreword that the assumed liability system shall be applicable to insider trading in line with the general tort theory. in consideration of the constitutional elements, the thesis also brings forward that the damage facts shall be measured by actual loss, the deduction of cause and effect : relationship shall be regulated in line with law, and that the existence of default shall be inferred from the strict objective standard
在對國外和我國港臺地區關于內幕交易民事責任理論和實踐進行綜合比較的基礎上，本文依據侵權責任的一般理論，提出內幕交易侵權責任應適用過錯推定責任原則，在內幕交易民事責任要件方面提出以實際可得財產損失確定損害事實、以法定的推定方式證明因果關系、以嚴格的客觀標準來判斷過錯存在的基本作法。 -
However, behaviorism completely discards the way of guilty deduction. when taking market share and market concentration as the important standard in judging whether an enterprise has restricted the competition, they also consider the factors of economic benefit, technological invention and improvement brought forth by the merger because of the change of market competition conditions
而行為主義則徹底拋棄了這種有罪推定的方法，其把市場份額和市場集中作為判斷企業是否限制競爭的重要標準的同時，還考慮市場競爭條件變化，如合併后的經濟效益、技術創新與進步等因素。 -
The second chapter is the basic theory of calibration, which mainly expounds the absolute standard, function deduction, calibration and performance of si photodiode and so on
第二章是基礎標定理論部分，主要從絕對標準、標定理論公式推導和si光電二極體的標定及其特性等方面進行闡述。 -
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。 -
Sd standard deduction
標準扣除額 -
The balance will then be subject to progressive tax rate after deducting personal allowances or standard tax rate. that is to say, a person taxed at standard rate is also eligible to claim the home loan interest deduction
餘款則以累進稅率在扣除個人免稅額后或標準稅率徵稅，亦即是說，如某人以標準稅率繳稅，他亦符合資格申索居所貸款利息扣除。 -
Home loan interest deduction is a concessionary deduction, which means the loan interest paid, together with any other deductions as applicable, will be deducted from a person s assessable income under salaries tax, or from his total income under personal assessment. the balance will then be subject to progressive tax rate ( after deducting personal allowances ) or standard tax rate. that is to say, a person taxed at standard rate is also eligible to claim the home loan interest deduction
居所貸款利息是一項特惠扣除，意指所繳付的貸款利息，連同任何其他可享有的扣除，會從有關人士在薪俸稅項下的應評稅入息或在個人入息課稅項下的入息總額（如他選擇以個人入息課稅方式評稅）中扣除。 -
A person chargeable to tax at standard rate is also entitled to the deduction
按標準稅率繳稅的人士同樣可以受惠。 -
Beginning with analyzing necessity and possibility to perfect law system, three followed principles of reforming and perfecting the individual income tax are established, i. e., beginning with the conditions of the state, draw lessons from the advanced way of abroad, guarantee continuous stability transition, and attain double function to regulate and organize the income etc. the concrete suggestion reforming and perfect system of individual income tax law is put out, including the adjustment tax system the mode, simplifying class and times of the tax rate, and lowering the limit tax rate, unifying the standard provision to reduce and to deduct, increasing the basic deduction standard, and perfecting advance payment system, etc. finally, six related measures of reforming and perfecting the system of individual income tax law are put out
從完善法律制度的可行性和必要性分析入手，確立了個人所得稅改革和完善應遵循的三條原則，即從國情出發，借鑒國外先進辦法，保證連續穩定過渡，達到調節和組織收入的雙重功能等。提出了改革和完善個人所得稅法律制度的具體建議，包括調整稅制模式，簡化稅率級次，降低邊際稅率，統一減免扣除標準規定，提高基礎扣除標準，完善預扣預繳制度等。最後就改革和完善個人所得稅法律制度征管問題提出了五條措施。
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