1) Improvement
[英][ɪm'pru:vmənt] [美][ɪm'pruvmənt]
涉外所得税制
1.
Simply Analysing the National Treatment the Improvement of the Environment of Investment and the Reformation of External Income Tax;
浅析国民待遇原则、改善投资环境与我国涉外所得税制改革
4) foreign individual income tax
涉外个人所得税
1.
Some problems exist in the structure of our foreign individual income tax system,such as lack of entirety,soft law,short of specification in some words,unreasonable tax preferences and policies.
针对我国涉外个人所得税制结构缺乏整体性 ,法律刚性不足 ;部分语言表述不够规范 ,漏洞较多 ;部分税收优惠及政策规定不尽合理等问题 ,建议本着“简化税制、提高效力、减少漏洞、规范征管”的原则 ,通过点面结合的方式 ,使用规范、严密的专业语言 ,对现行税制进行必要的修改和补充。
5) income tax policy on concerning foreign Enterprises
涉外企业所得税政策
6) income tax system
所得税制
1.
Following the step of PRC s development,income tax system of new China has already passed the course of winds and rains over half a century from scratch,from irregular to relative regular,forming income tax with industrial incoming tax,interest tax,and agricultural tax as its content.
伴随着共和国发展的脚步,新中国的所得税制已走过半个多世纪的风雨历程,其间经历了从无到有、从不规范到相对规范的发展过程,形成了以工商所得税、存款利息所得税、农业税为主要内容的所得税制。
补充资料：累进所得税制(progressive income tax)
累进所得税制(progressive income tax):税率随着个人应纳税款的增加而上升(
直至达到某一点为止)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