个人所得税法英文版doc.docx
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个人所得税法英文版doc.docx
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个人所得税法英文版doc
个人所得税法(英文版)
第15章个人所得税法
Chapter15IndividualIncomeTax
•WhoaretheindividualsliabletoIndividualIncomeTax?
•WhatistheincomefromsourceswithinChina?
•WhatistheincomefromsourcesoutsideChina?
•WhatincomeearnedbyanindividualissubjecttoIndividualIncomeTax?
•Howtocomputethetaxableincomeiftheindividualincomeisinforeigncurrency,inkindand/orinsecurities?
•Whatdoeswage,salaryincomeincludespecifically?
•HowaresalariesandwagesassessedforIndividualIncomeTaxpayable?
•Howisthe“additionaldeductionforexpenses”regulatedforwagesandsalaries?
•Howtocomputetheincometaxpayableonthebonusincomeontheyear-endinonepayment?
•Howtocomputetheincometaxpayableontheincomeofwelfareinkind?
•Howtocomputetheincometaxpayableontheincomestockoptionsofemployeesofenterprises?
•Howisseverancepaytaxed?
•HowtocomputetheIndividualIncomeTaxpayableontheeconomiccompensationreceivedduetoterminationoflabourcontract?
•WhatincomeisincludedintheproductionandbusinessoperatinincomeearnedbyIndividualIndustrialandCommercialHouseholds?
•HowtocalculatethetaxableincomeofindividualIndustrialandCommercialHouseholds?
•WhataretherulesconcerningdeductionsforIndividualIndustrialandCommercialHouseholds?
•HowtodeductthetaxesandindustrialandcommercialadministrativefeespaidbyIndividualIndustrialandCommercialHouseholds?
•Howdosingleproprietorshipenterprisescomputeandpayincometaxpayableontheirproductionandbusinessincome?
•Howtolevyincometaxpayablebytheinvestorsofsingleproprietorshipandpartnershipenterprisesbymodeofadministrativeassessment?
•Howdosingleproprietorshipandpartnershipenterprisescomputeandpayincometaxpayableontheirinterest,dividendandbonusincomeasreturnfromtheirinvestment?
•HowisincomefromcontractedorleasedoperationofenterprisesorinstitutionsassessedforIndividualIncomeTax?
•HowisincomefromremunerationforpersonalserviceassessedforIndividualIncomeTaxpayable?
•HowtotreatthereceivablesunrecoverableandthebusinesslossesincurredbyIndividualIndustrialandCommercialHouseholds?
•WhatexpensesarenotallowedfordeductionsforIndividualIndustrialandCommercialHouseholds?
•WhataretherulesconcerningthedepreciationofthefixedassetsofIndividualIndustrialandCommercialHouseholds?
•HowtodeducttheexpensesconcerningintangibleassetsusedbyIndividualIndustrialandCommercialHouseholds?
•HowdoIndividualIndustrialandCommercialHouseholdscomputetheirincometaxpayable?
•Howadditionalincometaxisleviedonremunerationincomethatisexcessivelyhighatonepayment?
•Howisauthor’sremunerationincomeassessedforIndividualIncomeTaxpayable?
•HowisincomefromroyaltiesassessedforIndividualIncomeTaxpayable?
•HowisincomefromleaseofpropertyassessedforIndividualIncomeTaxpayable?
•HowisincomefromtransferofpropertyassessedforIndividualIncomeTaxpayable?
•Howtocomputetheincometaxpayableonincomeearnedfromauctionsofpaintingsandcalligraphyorantiques?
•Whatdotheinterest,dividend,bonus,contingentincomeand/orotherincomeincludespecifically?
•Howareinterests,dividends,bonuses,contingentincomeand/orotherincomeassessedforIndividualIncomeTaxpayable?
•Howtocomputetheincometaxpayableonincomederivedbytwoindividualsormoretogether?
•HowisdonationincomeassessedforIndividualIncomeTaxpayable?
•HowtocomputetheincometaxpayableincasethattheemployersbeartheIndividualIncomeTaxforthetaxpayers?
•HowisincomederivedfromsourcesoutsideChinaassessedforIndividualIncomeTaxpayable?
•WhatarethemainexemptionsforIndividualIncomeTax?
•WhatkindofbondinterestincomeandearmarkedsavingdepositinterestincomeareexemptfromIndividualIncomeTaxasruledbytheState?
•WhatarethemainreductionsforIndividualIncomeTax?
•Whataretherulesconcerningthemode,timeandplacesforIndividualIncomeTaxpayment?
•Howtoreportandpayincometaxonwagesandsalariesincome?
•HowtoreportandpayincometaxtheproductionandbusinessoperationincomeofIndividualIndustrialandCommercialHouseholds?
•Howtoreportandpayincometaxontheincomederivedbyenterprisesandinstitutionsfromcontractingbusinessesand/orleasingbusinesses?
•Howdotheinvestorsofthesingleproprietorshipandpartnershipenterprisesreportandpaytheirincometaxonproductionandbusinessincome?
•HowtoreportandpayincometaxonincomeearnedbytaxpayersfromsourcesoutsideChina?
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。
“居住满1年”是指在一个纳税年度(即公历1月1日起至12月31日止,下同)内,在中国境内居住满365日。
“临时离境”:
对境内居住的天数和境内实际工作时间新规定。
境内所得
境外所得
2.非居民纳税人(负有限纳税义务)
(1)在中国境内无住所且不居住的个人。
(2)在中国境内无住所且居住不满一年的个人。
境内所得
Example1BritishprofessorHenrycametoChinaatinvitationforteachingofoneyear.Duringthatperiod,heleftChinatwiceforbusinesstripandvocationforrespectively15daysand30days.
AccordingtoChinesetaxlaw,thetwoleavesweretemporaryabsencefromChinaandeachleavewasnotover30daysandtheaccumulativetimeperiodwaslessthan90days.Therefore,HenryresidedinChinaforonefullyearinonetaxyear,hebecameresidenttaxpayerofChineseIndividualIncomeTax.
Example2OneclerkMr.Liuhasitsmonthlysalaryof2400yuan,bonusof700yuan,othertaxableallowancesof500yuanandthedeductiblesocialinsuranceexpensesof600yuan.TrytocomputetheIndividualIncomeTaxpayable.
Taxableincomeofthemonth=2400yuan+700yuan+500yuan–2000yuan–600yuan=1000yuan
Taxpayableforthemonth=1000yuan×10%-25yuan=75yuan
Example3Mr.Jiangearnswage,bonusof2000yuanto3000yuaneachmonthandhaspaidtheincometaxalready.Attheyearend,heobtainsonelump-sumbonusof9000yuan.Trytocomputetheincometaxpayable.
9600yuan÷12=800yuan
Theapplicabletaxratsis10%andthequickdeductionis25yuan
Theincometaxpayable=9600yuan×10%-25yuan=935yuan
Example4Mr.Linearswageandsalaryof1900yuaneachmonth.Attheyearend,hegetsonelump-sumbonusof2500yuan.Trytocomputehisincometaxpayable.
[2500yuan—(2000yuan—1900yuan)]÷12=200yuan
Theapplicabletaxratsis5%andqiuckdeductionis0.
Mr.Lin’sincometaxpayable=[2500yuan—(2000yuan—1900yuan)]×5%
=120yuan
Example5OneIndividualIndustrialHouseholdMr.Qianhasrevenueof1,000,000yuanfrombusinessoperationforthetaxyear.Thecostandexpensesare800,000yuan.TrytocomputetheincometaxpayablebyMr.Qian.
Taxableincome=1,000,000yuan-800,000yuan=200,000yuan
IndividdualIncomeTaxpayable=200,000yuan×35%-6750yuan=63,250yuan
Example6OnecontractorMr.Huanghasderived100,000yuanfromcontractedoperation.Thedeductibleexpensesallowedare24,000yuan.Trytocomputetheincometaxpayable.
Annualtaxableincome=100,000yuan-24,000yuan=76,000yuan
Annualincometaxpayable=76,000yuan×35%-6750yuan=19850yuan
Example7OneengineerMr.Zhaohasreceivedthepaymentof50,000yuanfromCompanyAfordesigningandatthemeantimereceivedapaymentof3000yuanfromcompanyBforadvisoryservices.TrytocomputetheIndividualIncomeTaxpayableofMr.Zhao.
a.Theincometaxpayableforthepaymentofdesigningservices=50,000yuan×(1–20%)×30%-2000yuan=10,000yuan
b.Theincometaxpayableforthepaymentofadvisoryservices=(3000yuan–800yuan)×20%=440yuan
c.Thetotalincometaxpayable:
10,000yuan+440yuan=10,440yuan
Example8ActorZhaogotremunerationof60,000yuanforoneperformance.TheperformingcompanyborneIndividualIncomeTaxforhim.Trytothetaxpayable.
Taxableincom=(60,000yuan–7000yuan)×(1–20%)÷[1–40%×(1–20%)]=62352.94yuan
Taxpayable=62352.94yuan×40%-7000yuan=17941.18yuan
Example9OneautherMr.Zhoureceivesonepaymentforremunerationof20,000yuanonhiswork.Trytocomputethetaxpayable.
Taxableincome=20,000yuan×(1–20%)=16,000yuan
Thestatutoryincometaxpayable=16,000yuan×20%=3,200yuan
Thestatutorytaxreductionamount=3,200yuan×30%=960yuan
TheactualIndividualIncomeTaxpayable=3,200yuan–960yuan=2,240yuan
Example10ProfessorLiprovidestheuserightofhispatenttoonecompanyandreceivesonepaymentof100,000yuan.Trytocalculatedtheincomtaxpayable.
Taxableincome=100,000yuan×(1–20%)=80,000yuan
IndividualIncomeTaxpayable=80,000yuan×20%=16,000yuan
Example11OnecitizenMr.Gureceivesdividendsof6,000yuanfromthelistedcompanyinonepayment.Trytocalculatedtheincometaxpayable.
Incometaxpayable=6,000yuan×50%×20%=600yuan
Example12Someoneleaseshishousetootherpersonforbusinessoperationandreceiveshouserentalincomeof6,500yuanforthecurrentmonth.Theexpensesoftaxes,EducationalSurchargeandrepainingexpensesare1,500yuan.TrytocomputetheamountofIndividualIncomeTaxpayable.
Taxableincome=(6,500yuan–1,500yuan)×(1–20%)=4,000yuan
Amountoftaxpayable=4,000yuan×20%=800yuan
Example13Mr.Fangsellsahousewiththeoriginalvalueof200,000yuanandreceives400,000yuanforthesale.Thedeductibletaxpaidrelatedtothesaleandtheexpensesare100,000yuan.Trytocomputetheincometaxpayable.
Taxableincome=400,000yuan–200,000yuan–100,000yuan=100,000yuan
Incometaxpayable=100,000yuan×20%=20,000yuan
Example14OnecitizenMr.Caiwon100,000yuanfromsocialwelfarelottery.Trytocalculatetheincometaxpayable.
Taxpayable=100,000
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