| 1. | This amount varies from person to person and is called an "allowance" .
这个数目因人而异，叫做“免税收入额”。 |
| 2. | This amount varies from person to person and is called an " allowance "
这个数目因人而异，叫做“免税收入额” 。 |
| 3. | Income from interest , dividends , bonuses and other income shall be taxed on the amount received in each payment
三、利息、股息、红利所得和其它所得，按每次收入额纳税。 |
| 4. | Ascertain the annual remuneration for each employee in accordance with the categorization of income for reporting on i . r . 56b
为每位雇员按i . r .表格第56b号的入息分类计算全年收入额以方便填报 |
| 5. | Individual income tax is applicable scale tax rate 20 % , plan tax basis subtracts to make over the income specified amount of belongings the remaining sum after property primary value and reasonable charge
个人所得税适用比例税率20 % ，计税依据为转让财产的收入额减去财产原值和合理费用后的余额。 |
| 6. | Article 22 . tax on income from the assignment of property shall be calculated and paid on the proceeds of a single assignment of property less the original value of the property and reasonable expenses
第二十二条财产转让所得，按照一次转让财产的收入额减除财产原值和合理费用后的余额，计算纳税。 |
| 7. | Article 13 in respect of income obtained by enterprises in the form of non - monetary assets or rights and interests , such income shall be computed or appraised with reference to prevailing market prices
第十三条企业取得的收人为非货币资产或者权益的，其收入额应当参照当时的市场价格计算或者估定。 |
| 8. | To determine whether certain activities are taxable , one has to consider the income tax rules rather than the functional role an representative office ( ro ) is to play within the organization as stated in the scope of its business
1 、适用范围常驻代表机构若发生下列情形，可以由常驻代表机构向所在地税务机关提出申请，逐级报国家税务总局批准，以其经费支出额换算收入额计算应纳税额。 |
| 9. | Where an enterprise is unable to provide complete and accurate certificates of revenues and is unable to report income correctly , the local tax authorities shall appraise and determine taxable income by the use of such methods as cost ( expense ) plus reasonable profits
企业不能提供完整、准确的收入凭证，不能正确申报收入额的，由当地税务机关采用成本(费用)加合理的利润等方法予以核定，确定其应纳税所得额。 |
| 10. | For oversea s employees , net chargeable income equals to monthly income after deduction of 4000 allowance . to calculate your monthly tax payable , you can multiply your net chargeable income by tax rate , and then deduct from it the deduction for fast calculation
计算方法为：内地员工以每月收入额减除８ ０ ０元，而境外员工每月收入减除４ ０ ０ ０元后的馀额为应纳税所得额，然后将这数额按下列的税率表乘以税率，再减去速算扣除数。 |
