1) Interest income tax effect
利息所得税效应
2) interest income tax
利息所得税
1.
The limit of the function of the interest income tax according to the revenue effect;
从税收效应分析利息所得税作用的局限性
2.
Deposit interest income tax levied from 1999 is a typical regulatory behavior and reached predict regulatory target in the short run.
我国1999年开征的存款利息所得税是一次典型意义上的相机调控行为,短期内达到了预期的调控目标。
4) income tax
入息税;所得税;溢利税
5) 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。
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