1) the level of income that should pay tax
应税所得倍数
1.
Comparison in income taxes paid by medium-income class was made among China, America and Great Britain, the main purpose of which is to deduce the level of poverty line and the level of income that should pay tax.
其主要思路是引入贫困线水平和应税所得倍数,建立了"应税所得倍数———平均税率"函数,通过比较分析发现就中等收入阶层的税率水平而言,中国与美国相近,都大大低于英国。
2) Taxable income
应税所得
1.
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。
2.
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。
3.
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。
6) chargeable income
应缴税所得
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