預扣稅組 的英文怎麼說
中文拼音 [yùkòushuìzǔ]
預扣稅組
英文
withholding tax group-
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。" foreign enterprises " mean foreign companies, enterprises and other economic organizations which have establishments or places in china and engage in production or business operations, and which, though without establishments or places in china, have income from sources within china. the income tax on foreign enterprise is different from the income tax on enterprises with foreign investment. any foreign enterprise which has no establishment or place in china but derives profit, interest, rental, royalty and other income from sources in china, or though it has an establishment or a place in china, the said income is not effectively connected with such establishment or place, shall pay an income tax of ten percent on such income
外國企業所得稅包括兩種情況:一類是指在中國境內設立機構、場所，從事生產、經營的外國公司、企業和其他經濟組織，就其取得的來源於中國境內的經營所得和與機構場所有實際聯系的其他所得按收入減除成本、費用及損失后的余額，即應納稅所得額徵收33 %的企業所得稅;另一類是指在中國境內沒有設立機構、場所的外國公司、企業和其他經濟組織，就其來源於中國境內的利潤、利息、租金、特許權使用費和其他所得，或雖設有機構、場所，但上述所得與其機構、場所沒有實際聯系的，就全部所得不扣減費用徵收10 %的預提所得稅。
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