【正文】
第15章 個人所得稅法Chapter 15 Individual Ine Tax? Who are the individuals liable to Individual Ine Tax?? What is the ine from sources within China?? What is the ine from sources outside China?? What ine earned by an individual is subject to Individual Ine Tax?? How to pute the taxable ine if the individual ine is in foreign currency, in kind and/ or in securities?? What does wage, salary ine include specifically?? How are salaries and wages assessed for Individual Ine Tax payable?? How is the “additional deduction for expenses” regulated for wages and salaries?? How to pute the ine tax payable on the bonus ine on the yearend in one payment?? How to pute the ine tax payable on the ine of welfare in kind?? How to pute the ine tax payable on the ine stock options of employees of enterprises?? How is severance pay taxed?? How to pute the Individual Ine Tax payable on the economic pensation received due to termination of labour contract?? What ine is included in the production and business operatin ine earned by Individual Industrial and Commercial Households?? How to calculate the taxable ine of individual Industrial and Commercial Households?? What are the rules concerning deductions for Individual Industrial and Commercial Households?? How to deduct the taxes and industrial and mercial administrative fees paid by Individual Industrial and Commercial Households?? How do single proprietorship enterprises pute and pay ine tax payable on their production and business ine?? How to levy ine tax payable by the investors of single proprietorship and partnership enterprises by mode of administrative assessment?? How do single proprietorship and partnership enterprises pute and pay ine tax payable on their interest, dividend and bonus ine as return from their investment?? How is ine from contracted or leased operation of enterprises or institutions assessed for Individual Ine Tax?? How is ine from remuneration for personal service assessed for Individual Ine Tax payable?? How to treat the receivables unrecoverable and the business losses incurred by Individual Industrial and Commercial Households?? What expenses are not allowed for deductions for Individual Industrial and Commercial Households?? What are the rules concerning the depreciation of the fixed assets of Individual Industrial and Commercial Households?? How to deduct the expenses concerning intangible assets used by Individual Industrial and Commercial Households?? How do Individual Industrial and Commercial Households pute their ine tax payable?? How additional ine tax is levied on remuneration ine that is excessively high at one payment?? How is author’s remuneration ine assessed for Individual Ine Tax payable?? How is ine from royalties assessed for Indiv