法人所得稅 的英文怎麼說
中文拼音 [fǎrénsuǒdeshuì]
法人所得稅
英文
corporate income tax-
On the other hand, the active method that collect pay sets, social insurance premium is executed collect pay integratedly, by revenue management by cess wu mechanism system executes apanage to collect, by capture cost individual and pay cost unit press formulary scale, tax of the salary with individual income tax, wage declare to orgnaization of social security agency along with all the others, duty reaching the ground collects sectional pay
另一方面，現行征繳辦法規定，社會保險費實行綜合征繳，由地方稅務機關按稅收治理體制實行屬地徵收，由繳費個人和繳費單位按規定比例，與個人所得稅的工資、薪金稅項一併到社保經辦機構申報，到地稅徵收部門繳納。On the tax payers of personal income tax in china
對完善個人所得稅的法律思考To mainly counter the principles " referable significance for perfecting the personal income tax law, this article makes a through study
本文主要針對稅法基本原則對完善個人所得稅法的借鑒意義和指導作用方面做深入研究。Article 45. commencing with the 1994 tax year, individual income tax shall be computed, levied and collected in accordance with the tax law and these regulations
第四十五條1994年納稅年度起，個人所得稅依照稅法以及本條例的規定計算徵收。Adb s peng said that taxation authorities currently have only one source of access to people s income, either through their own reports or from their employers. but they will have two when the new regulation is implemented ; and so can crosscheck for discrepancies
他說，目前稅務部門主要通過納稅人自行申報或企業代扣代繳的方式來徵收個人所得稅，新辦法實施后，稅務部門可對高收入納稅人進行雙重監管，從而堵塞高收入者個稅監管的漏洞。Adb ' s peng said that taxation authorities currently have only one source of access to people ' s income, either through their own reports or from their employers. but they will have two when the new regulation is implemented ; and so can crosscheck for discrepancies
他說，目前稅務部門主要通過納稅人自行申報或企業代扣代繳的方式來徵收個人所得稅，新辦法實施后，稅務部門可對高收入納稅人進行雙重監管，從而堵塞高收入者個稅監管的漏洞。In a perfect walrasian market with no taxes or transations " costs, share prices on the ex - dividend day would fall by exactly the value of the dividend that is paid on each share. however, it is well documented that stock prices do not fall by full amount, on average. following elton and gruber ( 1970 ), we use chinese data to examine the effect of dividend taxes on investors " relative valuation of dividends and capital gains
作為稅收金融效應的研究方法之一，股票除息日股價行為研究與公司的股利政策息息相關，直接關系著公司的股利政策是否能夠達到使得股東稅后收益最大化的目標；我國股票市場目前投機過度，現金股利被統一的課以20的個人所得稅，而資本利得稅尚未開征，這方面的研究也可以為資本利得稅的開征提供一個實證依據。Wages, salaries and other legitimate income earned by foreign employees in a foreign - funded enterprise may be remitted abroad after the payment of individual income tax in accordance with the law
外資企業的外籍職工的工資收入和其他正當收入，依法繳納個人所得稅后，可以匯往國外。Wages, salaries and other legitimate income earned by foreign employees inan enterprise with foreign capital may be remitted abroad after the payment of individual income tax in accordance with the law
外資企業的外籍職工的工資收入和其他正當收入，依法繳納個人所得稅后，可以匯往國外。Improving china ' s law on individual income tax
我國個人所得稅法的合理選擇與前瞻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。In 1952, a pharmaceutical company named pfizer paid his managers with stock option, for the board of directors of the company found that the managers had to take out large part of their salary to pay personal income tax under the system of large sum progressive tax
股票期權被用作對企業經理人員支付報酬的作法始於1952年，當時美國一家叫菲澤爾的制藥公司認為，在高額的累進所得稅制度下，該公司的經理人員將不得不拿出薪金中的一大部分來支付個人所得稅。Article 9. measures 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
第九條對股票轉讓所得徵收個人所得稅的辦法，由財政部另行制定，報國務院批準施行。New legislation has raised taxes on people ' s incomes and on business
新法律提高了個人所得稅和營業稅。When it comes into force, only a quarter, or 26 per cent, of wage earners are expected to pay personal income tax, lou jiwei, vice - finance minister, told a press conference yesterday
副財政部長婁繼威于昨天記者招待會上說，該法案生效后，僅有25 %或26 %的雇傭勞動者有望支付個人所得稅。In developed countries, usually it is legal persons that are subject to enterprise income tax
發達國家一般實行法人所得稅制度，即以法人組織作為納稅人。Provide an overview of new and relevant tax law concerning individuals. tax strategies under current law will be discussed along with a brief discussion of future tax law changes
介紹最新的及相關的個人所得稅法規，並依未來法規可能的變化來討論個人稅務規劃策略。Perfecting the individual income tax system and intensifying the levy management
完善個人所得稅制加大立法和征管力度So if we do not take powerful measures to control income difference. many political and economy outcome will be brought up. in order to control the widened difference, especially the indistisfacory mind of the chinese people about the non - average allot. we must enforce the assist to the poor people that is the main measure ; second, we must adjust the higher income. and the last measure is the strike on the illegal income that is the most important measure
為了遏制收入差距繼續擴大特別是消除人們心理上對收入分配不公的不滿情緒，我們必須加大扶貧力度，這是縮小貧富差距、保持社會穩定的最主要措施；其次是調節過高收入，即使對于來源正當的收入也要加強個人所得稅的征管，這不僅能夠增加財政收入，更是縮小收入差距的重要手段；最後是要堅決取締和打擊違法、非法收入，這是縮小收入差距的重中之重，更是消除人們不滿情緒的有效手段。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。分享友人