To do this,taxable income has to be avoided evenly acquired.
税收筹划要从影响纳税额的因素入手,避免应税所得的实现、均衡地取得应税所得、推迟纳税义务的发生等是税务筹划的基本方法,实施纳税筹划还应注意遵循成本效益原则、考虑整体经营决策等。
At present,there are a three kinds of models about taxable income of life insurance company,that is,mainstream model based on accounting report;I-E model represented by British,and I-E+U model represented by New Zealand.
目前,世界上主要有三种确认人寿保险公司应税所得的模式,即以会计报告为基础的主流模式、以英国为代表的I-E模式、以新西兰为代表的I-E+U模式。
This paper analyses the tax system of individual income , and points out the shortcomings, and at the same time puts forward several ways to solve the problem--change the system ofindividual income tax, adjust the structure of tax rate, modify the rule of cognizance of taxpayer and taxable income, gather tax in the year end and cut tax-free items.
本文对当前我国个人所得税征收制度中存在的问题进行了分析,指出了当前个人所得税制度存在的不足,并针对各种不足提出了相应的对策:改变税制模式,调整税率结构,调整纳税人认定和应税所得确认的规定,实行年终汇算清缴以及削减和调整减免税项目等。
A Study of Taxation Scope and Income Subject to Taxation in The Law of the People s Republic of China on Individual Income Tax;
《个人所得税法》征税范围和应税所得制度研究
To illustrate, assume that a corporation pays income taxes at a rate of 3% on its taxable income.
举例,假设某公司按其应税所得的3%支付所得税。
individual exclusion
计算个人所得税应税所得额时的不予计列数
Studing the Relationship Between Income Tax and Civil Law;
应税所得视角:所得税法与民法之有机结合
.NULL.;
关于“纳税=合法”命题的思考──兼谈个人所得税应税所得的界定
Amount of income tax due or over paid 22-23-24
应补(退)所得税额
Income tax: indicating the income tax expenses payable in the current period.
九所得税:指本期应负担之所得税费用。
Local income tax shall be computed on the taxable income at the rate of three percent.
地方所得税,按应纳税的所得额计算,税率为3%。
Local income tax to be paid 19-20
实际应缴地方所得税额
Computation of tax due or over payment:
应补(退)所得税额的计算
announcement effects of income tax
所得税规定的告示效应
Computation of Taxable income:
应纳税所得额的计算
The amount of taxable income shall be computed as follows:
应纳税所得额的计算:
Enterprise income tax to be paid
实际应缴企业所得税额
credited against the assessed income tax
在应纳所得税额内抵免
He should pay IIT, i.e. individual income tax.)
应该交纳个人所得税。
Corporations pay income tax and must account for the income tax expense and income tax payable.
公司必须交纳所得税,核算所得税费用和应缴所得税。
Payable tax amount = taxable income amount x applicable tax rates-rapid calculation of deducted amount
应纳税额=应纳税所得额×适用税率-速算扣除数
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