This paper studies the personal income tax exemption of the amount of wages and salaries law in our country (referred to as:“salaried exempt amount”).
本文的研究对象是我国个人所得税法工资、薪金所得免征额(简称:“工薪所得免征额”)。
Study on China's Personal Income Tax Law Exempted from the Amount of Payroll
我国个人所得税法工薪所得免征额问题研究
Research on Wage Tax Allowance and Its Indexation
工薪所得税免征额及其指数化调整研究
Does Elevation of Tax Exemption Necessarily Reduce Income Inequality?;
提高工薪所得税免税额一定能降低收入不平等吗
The amount of payable tax calculated in accordance with the stipulations of China's Tax Laws on the income earned from wages and salaries:
工资、薪金所得按我国税法规定计算的应纳税额：
"For income from wages and salaries, a monthly deduction of 800 yuan shall be allowed for expenses and that part in excess of 800 yuan shall be the taxable income"
工资、薪金所得,以每月收入额减除费用八百元后的余额,为应纳税所得额。
On Levying Personal Income Tax Combining Salaries Income and Labor Income
对工资薪金所得与劳务报酬所得合并征收个人所得税的探讨
On Consummation of Legal System of Our Country s Personal Income Tax Exemption Volume;
论我国个人所得税免征额法律制度的完善
Thoughts on the Adjustments of the Threshold of Inpidual Income Tax;
由我国个人所得税免征额调整引发的思考
Analyses of the Exemption Amount for Inpidual Income Tax in China based on the Taxation Principle of Revenue;
从税收的课税原则看中国个人所得税的免征额
A Discussion on Personal Income Tax Exemption in China
我国个人所得税免征额界定的比较分析
Estimation on the Financial Effect of Adjustments on the Exemption of Personal Income
个人所得税免征额调整的财政影响估算
earned income limitation
勤劳所得减免税限额
credited against the assessed income tax
在应纳所得税额内抵免
Income from wages and salaries shall Be taxed at progressive rates ranging from 5% to 45%
工资、薪金所得,适用超额累进税率,税率为百分之五至百分之四十五
Legal Analysis of the "Expense Deduction of Wage and Stipend" in Personal Income Tax;
关于个人所得税中“工资薪金费用减除额”的法律分析
D. I. T [double income-tax(relief) ]
双重所得税（免征）［
The share of profit obtained from the enterprise can be remitted abroad without paying the income tax on profits.
六、外国投资者从投资企业获得的利益，免征汇出额的所得税。
A study on increasing the Tax exemption of Inpidual Income Tax;
个人所得税免征额提高的效应分析及完善性研究