个人所得税法英文版)
2020最新个人所得税纳税记录 英文模板
Income from wages and salaries
2019.06
Haidian Dist. Office of Beijing Municipal Office SAT
Zero declaration
2019.08.08
0.00
-
Income from wages and salaries
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IssuingDate：April20 2020
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个人所得税(英文版精品)The Personal Income Tax
Excludable Forms of Income: Interest on State and Local Bonds
• Interest earned on bond issued by state or locality is untaxed (while interest earned on the bond of a private company is taxed).
• Step 1: Compute Adjusted Gross Income (AGI)
• Step 2: Convert AGI into taxable income by subtracting exemptions and deductions
• Step 3: Compute tax due by applying a rate schedule, and subtracting tax credits.
14
Excludable Forms of Income: Interest on State and Local Bonds
• Illustration
– Assume each group has some amount of capital that can be invested in either a private bond or state bond (each with equal riskiness).
4
Defining Income
• Which forms of income could be taxed?
– Wages and salaries, rents, dividends, and so on …
• Haig-Simons definition of income: Income is the money value of the net increase in an individual’s power to consumer during a period.
个人所得税缴纳说明(中英文版)
关于缴纳所得税的说明**同志2011年的年薪总收入为*****元，月平均收入****.**元。
2011年住房公积金和社保共****元允许税前扣除。
按照《中华人民共和国个人所得税法》2007年第五次修正版之规定，人员月平均收入2000元以内的不缴纳个人所得税，月平均收入超过额度的按照累进税率计缴个人所得税。
因此2011年已缴个人所得税****元，年薪净总收入*******元左右。
其计算公式如下：应缴纳个人所得税=（[（年薪总收入－个税起征点×12个月－全年缴纳社保及住房公积金）/12个月]×税率－速算扣除数）×12个月。
2011年应缴个税为：*******(元)******公司2011年1月1日Explanation of Individual Income Tax CalculationIn 2011, the annual income of **** is RMB*****; then his average income isRMB***** per month. Meanwhile, social insurance and house fund is RMB****. According to Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China in 2007, tax threshold is RMB2000 per month and those amounts exceeding this will be tax payable. In 2011, ****’s total amount of tax payment was RMB****, and annual net income was RMB****.The calculation formula is as following:annual tax payable = {[(annual income –tax threshold × 12 months – annual social insurance and house fund ) / 12 months] ×tax rate - quick calculation deduction } × 12 months.tax payable in 2010：RMB************* Co., Ltd.1st , Jan. 2011When you are old and grey and full of sleep,And nodding by the fire, take down this book,And slowly read, and dream of the soft lookYour eyes had once, and of their shadows deep;How many loved your moments of glad grace,And loved your beauty with love false or true,But one man loved the pilgrim soul in you,And loved the sorrows of your changing face; And bending down beside the glowing bars, Murmur, a little sadly, how love fledAnd paced upon the mountains overheadAnd hid his face amid a crowd of stars.The furthest distance in the worldIs not between life and deathBut when I stand in front of youYet you don't know thatI love you.The furthest distance in the worldIs not when I stand in front of youYet you can't see my loveBut when undoubtedly knowing the love from both Yet cannot be together.The furthest distance in the worldIs not being apart while being in loveBut when I plainly cannot resist the yearningYet pretending you have never been in my heart.The furthest distance in the worldIs not struggling against the tidesBut using one's indifferent heartTo dig an uncrossable riverFor the one who loves you.倚窗远眺，目光目光尽处必有一座山，那影影绰绰的黛绿色的影，是春天的颜色。
外国人税收方案INCOME TAX FOR FOREIGNERS IN CHINA
INCOME TAX FOR FOREIGNERS IN CHINA外国人在中国所得税（中英版）1, Tax Rate ChartTaxable Income = ( Total Income – Initial Deduction* – Tax Deductible Allowance** )Tax Payable = ( Taxable Income x Tax Rate ) – Deduction* Initial deduction is RMB 3,500 for PRC residents and 4,800 for foreigners. (taken from this other article from Shanghai Tax Bureau)** Tax Deductible Allowance includes rental, food and travel expenses, etc. as determined by your company’s Finance/HR department. You will need to get fapiao (发票) (official invoices) for these figures to qualify as your Tax Deductible Allowance.1，外国人在中国的所得税税率表应纳税范围（人民币）应纳税率（百分之）速算扣除数（人民币）1,500及以下 3 01,501-4,50010 1054,501-9,00020 5559,001-35,00025 1,0053,5001-55,00030 2,75555,001-80,00035 5,505超过80,00045 13,505应纳税额=（工资薪金所得-初始扣除数(1)-免税津贴(2)）缴税=（应纳税收入x税率）- 速算扣除数注释：(1),初始扣除数对于中华人民共和国居民按3,500元来算，对于外国人，初始扣除数为4,800（信息来源于上海税务局）。
个人所得税法(英文版)
第15章个人所得税法Chapter 15 Individual Income Tax•Who are the individuals liable to Individual Income Tax?•What is the income from sources within China?•What is the income from sources outside China?•What income earned by an individual is subject to Individual Income Tax? •How to compute the taxable income if the individual income is in foreign currency, in kind and/ or in securities?•What does wage, salary income include specifically?•How are salaries and wages assessed for Individual Income Tax payable? •How is the “additional deduction for expenses” regulated for wages and salaries?•How to compute the income tax payable on the bonus income on the year-end in one payment?•How to compute the income tax payable on the income of welfare in kind? •How to compute the income tax payable on the income stock options of employees of enterprises?•How is severance pay taxed?•How to compute the Individual Income Tax payable on the economic compensation received due to termination of labour contract?•What income is included in the production and business operatin income earned by Individual Industrial and Commercial Households?•How to calculate the taxable income of individual Industrial and Commercial Households?•What are the rules concerning deductions for Individual Industrial and Commercial Households?•How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households?•How do single proprietorship enterprises compute and pay income tax payable on their production and business income?•How to levy income tax payable by the investors of single proprietorship and partnership enterprises by mode of administrative assessment?•How do single proprietorship and partnership enterprises compute and pay income tax payable on their interest, dividend and bonus income as return from their investment?•How is income from contracted or leased operation of enterprises or institutions assessed for Individual Income Tax?•How is income from remuneration for personal service assessed for Individual Income Tax payable?•How to treat the receivables unrecoverable and the business losses incurred by Individual Industrial and Commercial Households?•What expenses are not allowed for deductions for Individual Industrial andCommercial Households?•What are the rules concerning the depreciation of the fixed assets of Individual Industrial and Commercial Households?•How to deduct the expenses concerning intangible assets used by Individual Industrial and Commercial Households?•How do Individual Industrial and Commercial Households compute their income tax payable?•How additional income tax is levied on remuneration income that is excessively high at one payment?•How is author’s remuneration income assessed for Individual Income Tax payable?•How is income from royalties assessed for Individual Income Tax payable? •How is income from lease of property assessed for Individual Income Tax payable?•How is income from transfer of property assessed for Individual Income Tax payable?•How to compute the income tax payable on income earned from auctions of paintings and calligraphy or antiques?•What do the interest, dividend, bonus, contingent income and/ or other income include specifically?•How are interests, dividends, bonuses, contingent income and/ or other income assessed for Individual Income Tax payable?•How to compute the income tax payable on income derived by two individuals or more together?•How is donation income assessed for Individual Income Tax payable? •How to compute the income tax payable in case that the employers bear the Individual Income Tax for the taxpayers?•How is income derived from sources outside China assessed for Individual Income Tax payable?•What are the main exemptions for Individual Income Tax?•What kind of bond interest income and earmarked saving deposit interest income are exempt from Individual Income Tax as ruled by the State? •What are the main reductions for Individual Income Tax?•What are the rules concerning the mode, time and places for Individual Income Tax payment?•How to report and pay income tax on wages and salaries income?•How to report and pay income tax the production and business operation income of Individual Industrial and Commercial Households?•How to report and pay income tax on the income derived by enterprises and institutions from contracting businesses and/ or leasing businesses? •How do the investors of the single proprietorship and partnership enterprises report and pay their income tax on production and business income?•How to report and pay income tax on income earned by taxpayers from sourcesoutside China?纳税义务人判定标准征税对象围1.居民纳税人（负无限纳税义务）（1）在中国境有住所的个人（2）在中国境无住所，而在中国境居住满一年的个人。
非居民个人所得税指南 英文版
非居民个人所得税指南英文版Here's a guide to non-resident individual income tax in English, following the requirements you've mentioned:When it comes to non-resident individual income tax, things can get a bit tricky. But don't worry, we've got you covered. Basically, if you're not a resident of a country but earn income there, you might have to pay taxes. It's important to know the rules and rates so you don't get caught off guard.Let's talk about exemptions first. Some income sources for non-residents are tax-free, like dividends from foreign companies or interest on foreign bank accounts. But always check with a tax advisor to be sure.Now, let's dive into the tax rates. They vary depending on the country and your income level. Some countries have progressive tax rates, meaning the more you earn, the higher the tax rate. Others have flat rates, so it's allthe same percentage no matter how much you make.Filing taxes as a non-resident can be a bit of a challenge. You might need to hire a local tax preparer or use an online service to make sure you're doing it correctly.。
个人所得税缴纳清单 英文版
个人所得税缴纳清单英文版Here's a draft of an informal and conversational English version of a personal income tax payment statement:First off, let's get the numbers down. For the past year, I've paid quite a bit in taxes. Yeah, it's not fun, but it's a necessary evil, right? The total amount I've shelled out is quite substantial, but it's all for the greater good.You know, sometimes I wonder where all that money goes. But then I remember all the services and benefits we get in return. It's like a trade-off, really. We pay our taxes, and in return, we get a stable government, infrastructure, and social services.This year, I've made sure to keep track of my tax payments. It's important to be aware of what you're paying and why. After all, it's your hard-earned money. So, I've kept all the receipts and documentation organized just so Ican refer back to them anytime I want.Talking about taxes, have you ever tried using a tax calculator? It's super helpful! You can estimate how much you'll owe based on your income and deductions. It's a great way to stay on top of your finances and make sureyou're not paying too much or too little.Lastly, I've learned that it's always a good idea to consult a tax professional if you have any questions or concerns. They can guide you through the complex tax system and help you maximize your deductions and minimize your tax burden. So, don't hesitate to seek help if you need it!。
考研英语翻译天天练：个人所得税法_毙考题
2019考研英语翻译天天练：个人所得税法学好英语翻译一定要加强练习，掌握不同话题的相关词汇短语和专业表达。
小编整理分享不同话题段落和翻译，19考生注意每天练一练，相信日积月累必然提升翻译能力。
2019考研英语翻译天天练：个人所得税法个人所得税法individual income tax law请看例句：A draft amendment to the individual income tax law has been submitted for afirst reading at a bimonthly session of the National People s Congress StandingCommittee. Specific personal income tax changes that aim to reduce taxpayerburdens and boost consumption are expected after the proposed changes receiveregulatory approval.近日，个人所得税法修正案草案提请全国人大常委会初次审议。
此次提交审议的草案通过后，有望出台减轻纳税人负担、刺激消费等个人所得税具体改革措施。
个人所得税法修正案草案的亮点有：起征点提高raise the thresholdThe draft amendment raises the threshold for personal income tax from 3,500yuan to 5,000 yuan per month, or 60,000 yuan per year.草案将个税起征点由之前的3500元上调至5000元/月(6万元/年)。
专项附加扣除special expense deductionsThe draft amendment adds special expense deductions for items likechildren s education, continuing education, treatment for serious diseases, aswell as housing loan interest and rent.草案首次增加子女教育支出、继续教育支出、大病医疗支出、住房贷款利息和住房租金等专项附加扣除。
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第15章个人所得税法Chapter 15 Individual Income Tax•Who are the individuals liable to Individual Income Tax?•What is the income from sources within China?•What is the income from sources outside China?•What income earned by an individual is subject to Individual Income Tax?•How to compute the taxable income if the individual income is in foreign currency, in kind and/ or in securities?•What does wage, salary income include specifically?•How are salaries and wages assessed for Individual Income Tax payable?•How is the “additional deduction for expenses”regulated for wages and salaries? •How to compute the income tax payable on the bonus income on the year-end in one payment?•How to compute the income tax payable on the income of welfare in kind?•How to compute the income tax payable on the income stock options of employees of enterprises?•How is severance pay taxed?•How to compute the Individual Income Tax payable on the economic compensation received due to termination of labour contract?•What income is included in the production and business operatin income earned by Individual Industrial and Commercial Households?•How to calculate the taxable income of individual Industrial and Commercial Households?•What are the rules concerning deductions for Individual Industrial and Commercial Households?•How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households?•How do single proprietorship enterprises compute and pay income tax payable on their production and business income?•How to levy income tax payable by the investors of single proprietorship and partnership enterprises by mode of administrative assessment?•How do single proprietorship and partnership enterprises compute and pay income tax payable on their interest, dividend and bonus income as return from their investment?•How is income from contracted or leased operation of enterprises or institutions assessed for Individual Income Tax?•How is income from remuneration for personal service assessed for Individual Income Tax payable?•How to treat the receivables unrecoverable and the business losses incurred by Individual Industrial and Commercial Households?•What expenses are not allowed for deductions for Individual Industrial and Commercial Households?•What are the rules concerning the depreciation of the fixed assets of Individual Industrial and Commercial Households?•How to deduct the expenses concerning intangible assets used by Individual Industrial and Commercial Households?•How do Individual Industrial and Commercial Households compute their income tax payable?•How additional income tax is levied on remuneration income that is excessively high at one payment?•How is author’s remuneration income assessed for Individual Income Tax payable? •How is income from royalties assessed for Individual Income Tax payable?•How is income from lease of property assessed for Individual Income Tax payable? •How is income from transfer of property assessed for Individual Income Tax payable?•How to compute the income tax payable on income earned from auctions of paintings and calligraphy or antiques?•What do the interest, dividend, bonus, contingent income and/ or other income include specifically?•How are interests, dividends, bonuses, contingent income and/ or other income assessed for Individual Income Tax payable?•How to compute the income tax payable on income derived by two individuals or more together?•How is donation income assessed for Individual Income Tax payable?•How to compute the income tax payable in case that the employers bear the Individual Income Tax for the taxpayers?•How is income derived from sources outside China assessed for Individual Income Tax payable?•What are the main exemptions for Individual Income Tax?•What kind of bond interest income and earmarked saving deposit interest income are exempt from Individual Income Tax as ruled by the State?•What are the main reductions for Individual Income Tax?•What are the rules concerning the mode, time and places for Individual Income Tax payment?•How to report and pay income tax on wages and salaries income?•How to report and pay income tax the production and business operation income of Individual Industrial and Commercial Households?•How to report and pay income tax on the income derived by enterprises and institutions from contracting businesses and/ or leasing businesses?•How do the investors of the single proprietorship and partnership enterprises report and pay their income tax on production and business income?•How to report and pay income tax on income earned by taxpayers from sources outside China?纳税义务人判定标准征税对象范围1.居民纳税人（负无限纳税义务）（1）在中国境内有住所的个人（2）在中国境内无住所，而在中国境内居住满一年的个人。