1)personal income tax threshold个税起征点
1.Discussion on raising personal income tax threshold——Based on the real fairness under harmonious society;再论我国个税起征点统一提高的合理性——以实质公平理念为视角
英文短句/例句
1.Discussion on raising personal income tax threshold--Based on the real fairness under harmonious society;再论我国个税起征点统一提高的合理性——以实质公平理念为视角
2.Draft amendments to the personal income tax law set the cutoff point at1,500 yuan.个人所得税法案的草案将起征点定在了1500元。
3.The Defects of the Policy of Different Tax-levying Standards in Personal Incomes;差别化个人所得税起征点标准的政策缺陷分析
4.I think, of individual income tax case how much is collecting a place not important, it how tax rate calculates is not important also how tax rate calculates.我认为，个人所得税的起征点是多少并不重要，税率怎样算也不重要。
5.Changing the Starting Point of the Value-added Tax as the Tax Immune Amount: Optimizing the Tax System;改增值税起征点为免征额:优化税制浅探
6.After the adjustment of the cutoff point, the number of taxpayers will drop by more than a half, approximately.在起征点调整之后，缴纳个人所得税的人数将减少大约多于一半。
7."After the adjustment of the cutoff point, the number of taxpayers will drop by more than a half, approximately.“在起征点调整之后，缴纳个人所得税的人数将减少大约多于一半。”
8.To Link with the World or to Hold on to the Characteristic of His Own;与国际接轨还是坚持特色——有关我国个人所得税起征点的探讨
9.For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business Tax shall be exempt.纳税人营业额未达到财政部规定的营业税起征点的，免征营业税。
10.The tax threshold for a single pensioner is 450 dollars.单身养老金领取者的征税起点是450美元。
11.Tax thresholds that are not inflation indexed will result in a growing claw-back of personal income to the state.不按通货膨胀率实行指数化的征税起点将使个人收入越来越多地流入政府手中。
12.Taxpayers whose turnovers reach the minimum threshold shall compute the tax payable based on the total turnover.纳税人营业额达到起征点的，应按营业额全额计算应纳税额。
13.Article 8 For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business Tax shall be exempt.第八条纳税人营业额未达到财政部规定的营业税起征点的，免征营业税。
14.Article 18 For taxpayers whose sales amounts have not reached the VAT minimum threshold stipulated by the Ministry of Finance, the VAT shall be exempted.第十八条纳税人销售额未达到财政部规定的增值税起征点的，免征增值税。
15.inflation tax: Increased income tax paid as wages rise with inflation But tax thresholds remain constant.通货膨胀税:在工资随通货膨胀上涨而提高但税收的起征点不变的情况下所增付的所得税。
16.In this paper, lowering tax-rates, reducing tax categories, and increasing taxation starting-points are suggested to perfect taxation system of our country so as to establish various favorable conditions for the development of small and medium-sized enterprises.应从降低税率、少税种、高起征点等方面完善我国的税收制度,为中小企业的发展创造有利条件。
17.Beginning this year, the agricultural tax rate will be reduced by more than1 percentage point per year on average, and agricultural taxes will be rescinded in five years.从今年起，要逐步降低农业税税率，平均每年降低1个百分点以上，五年内取消农业税。
18.Act of research and development is compensable and imposing problem on added-value tax科研开发活动的有偿性与增值税的计征问题——从一个案说起
相关短句/例句
tax minimums征税起点
3)starting point for levying personal income tax个人所得税起征点
1.At present,the reason that starting point for levying personal income tax arose dispute in our nation is which salary workers become main body levied,need to upgrade starting point, there are many defects like not thinking of life expense growth, inflation and different income.目前,个人所得税起征点在国内引起争议的主要原因是工薪层成了征收主体,普遍要求提高起征点;未考虑到纳税人所必需支付的有关费用与生计费用的增加;费用扣除未考虑通货膨胀;缺少整体调节;扣费标准未考虑收入差异。
4)Start Point of Value Added Tax增值税起征点
1.An Analysis on Performance of The Policy of Increasing Start Point of Value Added Tax;提高增值税起征点政策绩效分析
5)Difficulty of tax collection征税难点
6)Exemption of personal income个税免征额
延伸阅读
公积金超标部分将征个税 财政部、国家税务总局日前联合下发通知，对备受各界关注的基本养老保险费、基本医疗保险费、失业保险费和住房公积金等%26#8220;四金%26#8221;税前扣除的政策口径进一步做出明确界定和细化，其中企事业单位和个人超过规定的比例和标准缴付的基本养老保险费、基本医疗保险费和失业保险费，应将超过部分并入个人当期的工资、薪金收入，计征个人所得税。 据了解，目前我省%26#8220;四金%26#8221;中，个人缴纳养老保险金占工资总额的8％，医疗保险金占2％，失业保险金占1％，住房公积金占5％~20％。省地税局有关人士指出其实早在《个人所得税法》去年修改的时候就已经关注此问题，但缺乏细则的支持，此次新的政策口径出来，将有利于中国个人所得税的征收和管理。但合肥市地税局有关人士则透露目前还未收到正式通知，现在将按照老的政策执行。 举例一：李先生在合肥某企业工作，其每月工资总额为2500元（其中包括单位缴付%26#8220;四金%26#8221;300元），个人缴付%26#8220;四金%26#8221;200元。 分析：由于李先生所缴纳的%26#8220;四金%26#8221;在合肥市规定比例之内，因此，其%26#8220;四金%26#8221;可以免交个人所得税。其所要缴纳的个人所得税的部分为：2500元－300元－200元－1600元=400元。举例二：张先生在省城一家效益较好企业工作，其每月的收入为4000元（其中包括单位缴付%26#8220;四金%26#8221;1000元），个人缴付%26#8220;四金%26#8221;1000元。其中张先生个人在基本医疗保险费、失业保险费以及住房公积金上各多交了100元(共300元)。 分析：按照新的政策口径，其多缴部分将并入个人当期的工资、薪金收入，计征个人所得税。因此，张先生缴税的部分为：4000元－1000元－1000元－1600元+300元=700元。 ■新闻附件：三种情况免征税 1、企事业单位按照国家或省(自治区、直辖市)人民政府规定的缴费比例或办法实际缴付的基本养老保险费、基本医疗保险费和失业保险费，免征个人所得税；个人按照国家或省(自治区、直辖市)人民政府规定的缴费比例或办法实际缴付的基本养老保险费、基本医疗保险费和失业保险费，允许在个人应纳税所得额中扣除。 2、单位和个人分别在不超过职工本人上一年度月平均工资12%%的幅度内，其实际缴存的住房公积金，允许在个人应纳税所得额中扣除。单位和职工个人缴存的住房公积金，允许在个人应纳税所得额中扣除。单位和职工个人缴存住房公积金的月平均工资不得超过职工工作地所在设区城市上一年度职工月平均工资的3倍，具体标准按照各地有关规定执行。 3、个人实际领(支)取原提存的%26#8220;四金%26#8221;免征个人所得税。两种情况超过部分要征税 1、企事业单位和个人超过规定的比例和标准缴付的基本养老保险费、基本医疗保险费和失业保险费，应将超过部分并入个人当期的工资、薪金收入，计征个人所得税。2、单位和个人超过规定比例和标准缴付的住房公积金，应将超过部分并入个人当期的工资、薪金收入，计征个人所得税。
