查询词典 income

In order to mitigate the accounting costs of taxpayers and reduce the cost for both the levier and the payer to abide by the tax laws, contribute to the implementation of enterprise income tax policies and strengthen the administration and collection, we have studied the issue jointly with the Ministry of Finance and other relevant departments, and in accordance with the relevant provisions in the Interim Regulation of the People's Republic of China on Enterprise Income Tax, we hereby give our notice as follows regarding some income tax policies that need to be adjusted for the implementation of the Enterprise Accounting Rules

为减轻纳税人财务核算成本和降低征纳双方遵从税法的成本，有利于企业所得税政策的贯彻执行和加强征管，经与财政部等有关部门共同研究，根据《中华人民共和国企业所得税暂行条例》的有关规定，现就贯彻执行企业会计制度需要调整的若干所得税政策问题通知如下

Where the month rental income derived from individuals' leasing of houses for non-residential purposes is below the threshold of business tax of our city, various taxes shall be calculated and levied at the comprehensive levy rate of 7%, including house property tax, urban and township land use tax, stamp tax, and individual income tax; when the levier pays the aforesaid taxes within the stipulated time limit, the tax shall be paid on a consolidated basis to a bank by tax categories in the light of individual income tax item and house property item.

个人非住房出租月租金收入在我市营业税起征点以下的，按照7%的综合征收率计征各项税款，包括房产税、城镇土地使用税、印花税和个人所得税；征收人在按照规定期限解缴上述税款时，应按个人所得税科目和房产税科目分税种向银行汇总解缴。7%综合征收率的入库比例：个人所得税科目占1%，房产税科目占6%，并向纳税人填开包括个人所得税和房产税的完税证明。

Where the month rental income derived from individuals' leasing of houses for non-residential purposes is at or above the threshold of business tax of our city, various taxes shall be calculated and levied at the comprehensive levy rate of 12%, including business tax, urban maintenance and construction tax, additional education tax, house property tax, urban and township land use tax, stamp tax, and individual income tax; when a taxation authority or a tax withholding agent entrusted by taxation authority (hereinafter referred to as the levier) pays the aforesaid taxes within the stipulated time limit, the tax shall be paid on a consolidated basis to a bank by tax categories in the light of business tax item (service sector – lease sector), house property item and individual income tax item.

个人非住房出租月租金收入在我市营业税起征点以上的，按照12%的综合征收率计征各项税费，包括营业税、城市维护建设税、教育费附加、房产税、城镇土地使用税、印花税、个人所得税；税务机关或税务机关委托的代征人在按照规定期限解缴上述税费时，应按营业税科目、房产税科目和个人所得税科目分税种向银行汇总解缴。12%综合征收率的入库比例：个人所得税科目占1%，营业税科目占5%，房产税科目占6%，并向纳税人填开包括个人所得税、营业税和房产税的完税证明。

Many income of high-income person do not come from limpidity ways, many of it is "gray or black" income.

第五章是我国调节个人收入分配的税收政策分析。

For communications and medical services, the relevant demand elasticity of the group with low income is relatively low, but the demand elasticity of middle income group is higher than the group with high income.

对于交通通讯类、医疗保谜类商品而言，低收入群体的相关需求弹性较低，而中等收入群体的需求弹表现出高于高收入群体的趋势，由此可以看出，尽管出于满足最低生活需求和提高生活质量的不同需要，但相关税负归宿主要由低收入群体和高收入群体共同承担。

In order to discover the effect which the human capital investment takes on the growth of farmer income in the poverty-stricken areas, the west region of Hunan Province is empirically analyzed by using of the Production Function and Mincer Equation, and the result as follows: Even in the countryside of the poverty-stricken areas, the human capital investment takes a positive effect on fanner's income, meanwhile, it must be pointed out mat the migration of labor force and education plays key role in the growth of farmer's income.

为了揭示人力资本投资对贫困地区农民增收的具体作用，论文进一步利用生产函数和明塞尔方程对湖南西部进行实证分析，得出了与预期相一致的结论：即使在贫困地区农村，人力资本投资对于农户收入也具有显著的促进作用，其中以劳动力迁移和教育所起的作用最为重要。

The analysis indicated that our country\'s individual income distribution system has completed the transition that from the mixed income distribution system to the distribution according to labor income as the main part,and many kinds of distribution mode coexisting.

分析表明，我国的个人收入分配制度完成了由"混合收入分配制度"向"以按劳分配为主体、多种分配方式并存的分配制度"的转化。

Based on this, this paper proposes the adoption of comprehensive income tax system, perfect of charge deduction and construction of the negative income tax system, which are the measures for the consummation of the personal income tax system.

我们在分析按劳动力价值分配的基本内涵和客观经济现实的基础上，明确指出：按劳动力价值分配不仅是一种初次分配方式，而且是一个涉及到再分配的分配体系；按劳动力价值分配不是一次完成的，而是多次完成的，包括多重要求。

Combining the practical problem in our country, this paper analyzed the implementation necessity and feasibility of the negative income tax system and used the basic thought of the negative income tax system to put forward the excess regressive income tax system .

本文则针对我国目前存在的弱势群体、城乡收入差距和内需不足等实际问题，分析了负所得税制度在我国实施的必要性和可行性，同时还运用负所得税制度的基本思想提出了超额累退所得税制。

Negative income tax ; weak group ; income gap ; excess regressive income tax system

负所得税；弱势群体；收入差距；超额累退所得税制

But in the course of internationalization, they meet with misunderstanding and puzzlement.

许多企业已经意识到了这一点，但在国际化的进程中，仍存在一些误区与困惑。

Inorder toaccomplish this goal as quickly as possible, we'll beteamingup with anexperienced group of modelers, skinners, and animatorswhosenames willbe announced in the coming weeks.

为了尽快实现这个目标，我们在未来数周内将公布与一些有经验的模型、皮肤、动画制作小组合作。