This, the Guangzhou land tax department yesterday Xinhua News Agency correspondent in an interview that "the interest of savings deposits from individual income tax charge of the implementation" of the provisions of the savings deposit interest income only from a personal bank the State Council Industry Regulatory approval of the commercial banks, urban credit cooperatives and rural credit cooperatives, and other public deposits of financial institutions to obtain the savings deposit interest income, excluding securities companies paid to individual shareholders account for income funds, so the individual shareholders Capital account interest income levy personal income tax, does not apply "on the revisedthe decision" shall not be reduced 5% rate of taxation of personal income tax, should be "the People's Republic of individuals Income Tax Law,"the relevant provisions of Article III, 20% tax rate levied in accordance with the" interest, dividends, dividend income "personal income tax.

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After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the income taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

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After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the incom e taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

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The personal income tax exemption volume law system as its tax revenue reduces the system, day by day also has become an important system relating to national economy and the people"s livelihood, but this system continuously has rarely had the change since 1994, but inhabitant"s income level unceasingly enhances, the price also unceasingly rises, in recent years our country promotes the housing system, the medical system, the social security system, the educational system and so on many reform measure, obviously, at present our country personal income tax exemption volume legal system and the development of economy and society are in disconformity, the function of adjusting income assignment gradually weakens, the unfair tax burden question extrudes day after day, The perfection of our country personal income tax exemption volume law system call is more and more high, the experts and the scholars also pays more and more attention to the research of this system.

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Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

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To pay income tax return for the year, Chongjian income tax expenses, net profit increase For income tax Xianzheng back to enjoy the preferential policies for listed companies, according to the Ministry of Finance, on a cash basis return of income tax system, it was received directly Chongjian income tax expense, to their total profits of listed companies Provision income tax, paid when Provision of more than income tax, then, should be returned for refund of income tax and pay some more, will be Chongjian income tax rebate of the amount for little or negative, inflated profits.

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Where the month rental income derived from individuals' leasing of houses for non-residential purposes is at or above the threshold of business tax of our city, various taxes shall be calculated and levied at the comprehensive levy rate of 12%, including business tax, urban maintenance and construction tax, additional education tax, house property tax, urban and township land use tax, stamp tax, and individual income tax; when a taxation authority or a tax withholding agent entrusted by taxation authority (hereinafter referred to as the levier) pays the aforesaid taxes within the stipulated time limit, the tax shall be paid on a consolidated basis to a bank by tax categories in the light of business tax item (service sector – lease sector), house property item and individual income tax item.

個(gè)人非住房出租月租金收入在我市營(yíng)業(yè)稅起征點(diǎn)以上的在线播放免费黄色网站，按照12%的綜合征收率計(jì)征各項(xiàng)稅費(fèi)，包括營(yíng)業(yè)稅欧美性XXXXX精品、城市維護(hù)建設(shè)稅91日产国自拍、教育費(fèi)附加99riav2.com、房產(chǎn)稅、城鎮(zhèn)土地使用稅黄片视频免费在线观看、印花稅、個(gè)人所得稅日韩美欧自拍视频播放网站在线播放；稅務(wù)機(jī)關(guān)或稅務(wù)機(jī)關(guān)委托的代征人在按照規(guī)定期限解繳上述稅費(fèi)時(shí)涩涩一区二区，應(yīng)按營(yíng)業(yè)稅科目、房產(chǎn)稅科目和個(gè)人所得稅科目分稅種向銀行匯總解繳国产在线观看福利。12%綜合征收率的入庫(kù)比例：個(gè)人所得稅科目占1%，營(yíng)業(yè)稅科目占5%黄色成年人亚洲，房產(chǎn)稅科目占6%，并向納稅人填開(kāi)包括個(gè)人所得稅黄毛片在线观看、營(yíng)業(yè)稅和房產(chǎn)稅的完稅證明天堂久久久AV网站。

In addition, the Company shall provide the Investors with access to such other Company information as may be required by the Investors to determine the Company's status as a CFC to determine whether the Investors are required to report their pro rata portions of the Company's "Subpart F income" on its United States federal income tax return, or to allow the Investors to otherwise comply with applicable United States federal income tax laws.

另外天堂无码AV无线AV，如投資人要求亚洲色图日韩欧美，則公司應(yīng)向其提供公司其他資料，以確定公司的CFC身份国产永久精品91在线，并籍此確定要求投資人報(bào)告其按比例分得的公司"海外貿(mào)易未分配所得"（在美國(guó)聯(lián)邦所得稅納稅申報(bào)單上列明，Subpart F income 的定義見(jiàn)法典）jizzz色多多，或是允許投資人以其他方式遵守可適用的美國(guó)聯(lián)邦所得稅法律人人操,人人干,人人摸。

It should be noted that China's existing "Individual Income Tax Law" While adjusting the personal tax and social equity has played a positive role, But there are still large gaps and weaknesses, the authors mainly from the reform of the personal income tax classification of the income tax system model scope and adjust tax rates of tax indexation and the realization of tax fairness perspective and draw on international experience, with the specific situation in China, to personal income tax system perfect.

應(yīng)該看到，我國(guó)現(xiàn)行的《個(gè)人所得稅法》雖然對(duì)于調(diào)整個(gè)人稅收和社會(huì)公平起到了積極作用爆乳美女粉泬10p福利视频，但仍存在較大缺陷和不足，筆者主要從改革個(gè)人所得稅的分類所得稅制度模式久久这里只精品免费、調(diào)整納稅范圍和稅率亚洲444在线视频、實(shí)現(xiàn)稅收指數(shù)化和實(shí)現(xiàn)公平納稅等角度，借鑒國(guó)際經(jīng)驗(yàn)羞羞免费网站，結(jié)合我國(guó)的具體情況免费看黄页在线网站，談個(gè)人所得稅制的完善。

Approved by the competent tax authorities to engage in new consulting industry (including scientific research, accounting, auditing, tax advice, and so on), information, technical service businesses or operating units, since the opening date, the first year The second year to be exempt from corporate income tax; on the new independent accounting engaged in the transportation, communications sector enterprises or business units, since the opening date, the first year of exemption from corporate income tax, levied by half the second year of business Income tax; on the new independent accounting engaged in the utilities, commercial and self-opening date, to reduce or exempt from corporate income tax for 1 year; founder of the community's public service entities, to enjoy their own businesses of all charges Relief, tax breaks, loan guarantees and a series of preferential policies such as discount.

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