2) levy on the synthetic earnings
综合所得课税
3) Comprehensive income tax system
综合所得税制
4) The Amount of the Imputation Credit
可扣抵税额(综合所得税)
5) Taxpayers
[英]['tæks,peiə] [美]['tæks,peɚ]
纳税义务人(综合所得税)
6) classify synthesize income tax system
分类综合所得税制
1.
In this paper,author expounds strongpoint and disadvantages of synthesize income tax system and classify income tax system model and classify synthesize income tax system,as well as their applicable conditions,besides author analyses abuse of China actual classify income tax model and necessity of reform that model,that is,put in practice the classify synthesize income tax sy.
通过对综合所得税、分类所得税、分类综合所得税三种税制模式优缺点及适用条件的阐述说明,分析我国分类所得税存在的弊端及改革之必然,即最早在2006年采用分类综合所得税制模式;此种模式是我国借鉴国内外实践之经验、从理论上比较三种模式之优劣、分析考虑我国之具体国情的理性选择。
补充资料:比例所得税(proportional income tax)
比例所得税(proportional income tax):不管个人的应税收入为多少,其税基
保持不变的所得税制度。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
参考词条