个人所得税法英文版)

1、第 15 章个人所得税法Chapter 15Individual Income Tax? Who are the individuals liable to Individual Income Tax? What is the income from sources within China? What is the income from sources outside China? What income earned by an individual is subject to Individual Income Tax? How to compute the taxable incom

2、e if the individual income is in foreign currency, in kind and/ or in securities? What does wage, salary income include specifically? How are salaries and wages assessed for Individual Income Tax payable? How is the “ additional deduction for expenses” regulated for wages and salaries? How to comput

3、e the income tax payable on the bonus income on the year-end in one payment? How to compute the income tax payable on the income of welfare in kind? How to compute the income tax payable on the income stock options of employees of enterprises? How is severance pay taxed? How to compute the Individua

4、l Income Tax payable on the economic compensation received due to termination of labour contract? What income is included in the production and business operatin income earned by Individual Industrial and Commercial Households? How to calculate the taxable income of individual Industrial and Commerc

5、ial Households? What are the rules concerning deductions for Individual Industrial and Commercial Households? How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households? How do single proprietorship enterprises compute and pay in

6、come tax payable on their production and business income? How to levy income tax payable by the investors of single proprietorship and partnership enterprises by mode of administrative assessment? How do single proprietorship and partnership enterprises compute and pay income tax payable on their in

7、terest, dividend and bonus income as return from their investment? How is income from contracted or leased operation of enterprises or institutions assessed for Individual Income Tax? How is income from remuneration for personal service assessedfor Individual Income Tax payable? How to treat the rec

8、eivables 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 an

9、d Commercial Households? How to deduct the expenses concerning intangible assets used by Individual Industrial and Commercial Households? How do Individual Industrial and Commercial Households compute their income tax payable? How additional income tax is levied on remuneration income that is excess

10、ively high at one payment? How is author s remuneration income assessed for Individual Income Tax payable? How is income from royalties assessed for Individual Income Tax payable? How is income from lease of property assessed for Individual Income Tax payable? How is income from transfer of property

11、 assessed for Individual Income Tax payable? How to compute the income tax payable on income earned from auctions of paintings and calligraphy or antiques? What do the interest, dividend, bonus, contingent income and/ or other income include specifically? How are interests, dividends, bonuses, conti

12、ngent income and/ or other income assessed for Individual Income Tax payable? How to compute the income tax payable on income derived by two individuals or more together? How is donation income assessed for Individual Income Tax payable?How to compute the income tax payable incase that the employers

13、 bear theIndividual Income Tax for the taxpayers? How is income derived from sources outside China assessed for Individual Income Tax payable? What are the main exemptions for Individual Income Tax? What kind of bond interest income and earmarked saving deposit interest income are exempt from Indivi

14、dual Income Tax as ruled by the State? What are the main reductions for Individual Income Tax? What are the rules concerning the mode, time and places for Individual Income Tax payment? How to report and pay income tax on wages and salaries income? How to report and pay income tax the production and

15、 business operation income of Individual Industrial and Commercial Households? How to report and pay income tax on the income derived by enterprises and institutions from contracting businesses and/ or leasing businesses? How do the investors of the single proprietorship and partnership enterprises

16、report and pay their income tax on production and business income? How to report and pay income tax on income earned by taxpayers from sources outside China?纳税义务人判定标准征税对象范围（ 1）在中国境内有住所的个人（ 2）在中国境内无住所，而在中国境内居住满一年的个1.居民纳税人人。境内所得（负无限纳税“居住满 1 年”是指在一个纳税年度（即公历1月1日义务）起至 12 月 31 日止，下同）内，在中国境内居住满境外所得365 日。“临

17、时离境” ：对境内居住的天数和境内实际工作时间新规定。2.非居民（ 1）在中国境内无住所且不居住的个人。纳税人（负有境内所得（ 2）在中国境内无住所且居住不满一年的个人。限纳税义务）Example1 British professor Henry During that period , he left China days and 30 days.came to China at invitation for teaching of one year. twice for business trip and vocation for respectively 15According to C

18、hinese tax law, the two leaves were temporary absence from China and each leave was not over 30 days and the accumulative time period was less than 90 days. Therefore ,Henry resided in China for one full year in one tax year, he became resident taxpayer of Chinese Individual Income Tax.Example2 One

19、clerk Mr. Liu has its monthly salary of 2400 yuan, bonus of 700 yuan, other taxable allowances of 500 yuan and the deductible social insurance expenses of 600 yuan. Tryto compute the Individual Income Tax payable.Taxable income of the month = 2400 yuan + 700 yuan + 500 yuan 2000 yuan 600 yuan = 1000

20、 yuanTax payable for the month = 1000 yuan× 10% - 25 yuan = 75 yuanExample3 Mr. Jiang earns wage,bonus of 2000 yuan to 3000 yuan each month and has paid the income tax already. At the year end,he obtains one lump-sum bonus of 9000 yuan.Try to compute the income tax payable.9600 yuan ÷ 12 =

21、 800 yuanThe applicable tax rats is 10% and the quick deduction is 25 yuan The income tax payable = 9600 yuan × 10% - 25 yuan = 935 yuanExample4 Mr. Lin ears wage and salary of 1900 yuan each month .At the year end, he gets one lump-sum bonus of 2500 yuan.Try to compute his income tax payable.2

22、500 yuan (2000 yuan 1900 yuan) ÷ 12 = 200 yuanThe applicable tax rats is 5% and qiuck deduction is 0.Mr. Lin s income tax payable = 2500 yuan (2000 yuan 1900 yuan) × 5% = 120 yuanExample5 One IndividualIndustrialHousehold Mr. Qian has revenue of 1,000,000 yuanfrom business operation for th

23、e tax year. The cost and expenses are 800,000 yuan. Try tocompute the income tax payable by Mr. Qian.Taxable income = 1,000,000 yuan - 800,000 yuan = 200,000 yuanIndividdual Income Tax payable = 200,000 yuan× 35% - 6750 yuan =63,250 yuanExample6 One contractor Mr. Huang has derived 100,000 yuan

24、 from contracted operation.The deductible expenses allowed are 24,000 yuan. Try to compute the income tax payable.Annual taxable income = 100,000 yuan - 24,000 yuan = 76,000 yuanAnnual income tax payable = 76,000 yuan× 35% - 6750 yuan = 19850 yuanExample7 One engineer Mr. Zhao has received the

25、payment of 50,000 yuan from CompanyA for designing and at the mean time received a payment of 3000 yuan from company B foradvisory services. Try to compute the Individual Income Tax payable of Mr. Zhao.a. The income tax payable for the payment of designing services = 50,000 yuan× (1 20%) ×

26、 30% - 2000 yuan = 10,000 yuanb. The income tax payable for the payment of advisory services = (3000 yuan 800yuan) × 20% = 440 yuanc. The total income tax payable: 10,000 yuan + 440 yuan = 10,440 yuanExample8ActorZhaogot remunerationof 60,000yuanforone performance.Theperforming company borne In

27、dividual Income Tax for him. Try to the tax payable .Taxable incom = (60,000 yuan 7000 yuan) × (1 20%) ÷ 1 40% × (1 20%) = 62352.94 yuanTax payable = 62352.94 yuan × 40% - 7000 yuan = 17941.18 yuanExample9 One auther Mr. Zhou receives one payment for remuneration of 20,000 yuan o

28、n his work. Try to compute the tax payable.Taxable income = 20,000 yuan × (1 20%) = 16,000 yuanThe statutory income tax payable = 16,000 yuan × 20% = 3,200 yuan The statutory tax reduction amount = 3,200 yuan × 30% = 960 yuanThe actual Individual Income Tax payable = 3,200 yuan 960 yu

29、an = 2,240 yuanExample10 Professor Li provides the use right of his patent to one company and receives one payment of 100,000 yuan. Try to calculated the incom tax payable.Taxable income = 100,000 yuan × (1 20%)=80,000 yuan Individual Income Tax payable = 80,000 yuan × 20% = 16,000 yuanExa

30、mple11 One citizen Mr. Gu receives dividends of 6,000 yuan from the listed company in one payment. Try to calculated the income tax payable.Income tax payable = 6,000 yuan× 50% × 20% = 600 yuanExample12 Some one leases his house to other person for business operation and receives house ren

31、tal income of 6,500 yuan for the current month . The expenses of taxes, Educational Surcharge and repaining expenses are 1,500 yuan. Try to compute the amount of Individual Income Tax payable.Taxable income = (6,500 yuan 1,500 yuan)× (1 20%) = 4,000 yuan Amount of tax payable = 4,000 yuan ×

32、; 20% = 800 yuanExample13 Mr. Fang sells a house with the original value of 200,000 yuan and receives400,000 yuan for the sale. The deductible tax paid related to the sale and the expenses are100,000 yuan. Try to compute the income tax payable.Taxable income = 400,000 yuan 200,000 yuan 100,000 yuan

33、= 100,000 yuanIncome tax payable = 100,000 yuan× 20% = 20,000 yuanExample14 One citizen Mr.Cai won 100,000 yuan from social welfare lottery. Trycalculate the income tax payable .Tax payable = 100,000 yuan × 20% = 20,000 yuanto要点内容1. 扣 除限额扣除方法2. 限 额分国又分项，即纳税人从中国境外取得的所得，区别不同国家或地计 算 方区和不同应税项目

34、，依我国税法规定扣除标准和税率计算应纳税额。法纳税人在境外某国家或地区实际已纳个人所得税低于扣除限额，应3. 限 额在中国补缴差额部分的税款；超过扣除限额，其超过部分不得在该纳税抵 扣 方年度的应纳税额中扣除，但可在以后纳税年度该国家或地区扣除限额的法5 年。余额中补扣，补扣期最长不得超过4. 境 外已 纳 税境外税务机关填发的完税凭证原件。款 抵 扣凭证5. 居 民纳 税 人分别扣减费用、分别计算应纳税额。境 内 境外所得例题 15 某纳税人在同一纳税年度，从A、 B 两国取得应税收入，其中：在A 国一公司任职，取得工资、薪金收入69600 元（平均每月5800 元），因提供一项专利技术使用

35、权，一次取得特许权使用费收入30000 元，该两项收入在A 国缴纳个人所得税5200 元；因在 B 国出版著作获得稿酬收入15000 元，并在 B 国缴纳该项收入的个人所得税1720 元。计算其抵免限额，及需要在我国补交的个税。解析 : 其抵扣计算方法如下：1.A 国所纳个人所得税的抵免限额按照我国税法规定的费用减除标准和税率，计算该纳税义务人从 A 国取得的应税所得应纳税额，该应纳税额即为抵免限额。（1）工资、薪金所得。该纳税义务人从 A 国取得的工资、薪金收入，应每月减除费用 4800 元，其余额按九级超额累进税率表的适用税率计算应纳税额。每月应纳税额为：（5800-4800）×

36、 10%（税率） -25 （速算扣除数） 75（元）全年应纳税额为： 75×12（月份数） 900（元）（2）特许权使用费所得。该纳税义务人从A 国取得的特许权使用费收入，应减除 20%的费用，其余额按20%的比例税率计算应纳税额，应为：应纳税额： 30000×（ 1-20%）× 20%（税率） 4800（元）根据计算结果，该纳税义务人从A 国取得应税所得在A 国缴纳的个人所得税额的抵免限额为5700 元（ 900+4800）。其 A 国实际缴纳个人所得税5200 元，低于抵免限额可以全额抵扣，并需在中国补缴差额部分的税款，计500 元（ 5700-5200）。2

37、.B 国所纳个人所得税的抵免限额按照我国税法的规定，该纳税义务人从 B 国取得的稿酬收入，应减除 20% 的费用，就其余额按 20%的税率计算应纳税额并减征 30%，计算结果为：15000 ×（ 1-20%）× 20%（税率） ×（ 1-30%） 1680（元）即其抵免限额为 1680 元。该纳税义务人的稿酬所得在 B 国实际缴纳个人所得税 1720 元，超出抵免限额 40 元，不能在本年度扣减，但可在以后 5 个纳税年度的该国减除限额的余额中补减。例题 16 （ 2008 年）居住在市区的中国居民李某，为一中外合资企业的职员，4月 1 日 6 月 30 日，前往

38、 B 国参加培训，利用业余时间为当地三所中文学校授课，取得课酬折合人民币各 10000 元，未扣缴税款。解析 : 应缴纳的个人所得税 10000×（ 1-20%）× 20%×3=4800（元）课本练习答案：1简答题答案（ 1）个人所得税的纳税义务人包括哪些？如何判定居民纳税人和非居民纳税人？答：1）居民纳税义务人是指在中国境内有住所，或者无住所而在中国境内居住满一年的个人。个人所得税的居民纳税义务人包括以下两类： 在中国境内定居的中国公民和外国侨民。但不包括虽具有中国国籍，却没有在中国内地定居，而是侨居海外的华侨和居住在中国香港、澳门和台湾的同胞。 从公历 1 月

39、 1 日起至 12 月 31 日止，居住在中国境内的外国人、海外侨胞和中国香港、澳门和台湾同胞。这些人如果在一个纳税年度内，一次离境不超过30 天，或多次离境累计不超过90 天的，仍应视为全年在中国境内居住。现行税法中所指的“中国境内”，是指中国内地地区，目前还不包括中国香港、澳门和台湾地区。2）非居民纳税义务人，是指不符合居民纳税义务人条件的纳税义务人，非居民纳税义务人是“在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人”。非居民纳税义务人， 实际上只能是在一个纳税年度中，没有在中国境内居住，或者在中国境内居住不满 1 年的外籍人员、华侨或中国香港、澳门、台湾同胞。（ 2）个人所

40、得税的征税范围包括哪些？答：个人所得税的征税范围包括工资、薪金所得， 个体工商户的生产、 经营所得，对企事业单位的承包经营、承租经营所得，劳务报酬所得，稿酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得，财产转让所得，偶然所得，国务院确定的其他所得。（ 3）个人所得税的税率是如何规定的？答：工资、薪金所得，个体工商户的生产、经营所得，对企事业单位的承包经营、承租经营所得，劳务报酬所得，使用超额累进税率；稿酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得，偶然所得，国务院确定的其他所得，使用比例税率。（ 4）我国居民个人所得税的税收优惠有哪些？答：1）下列各项个人所得免纳

41、个人所得税。 省级人民政府、国务院部委和中国人民解放军军以上单位，以及外国组织颁发的科学、教育、技术、文化、体育、环境保护等方面的奖金。 国债和国家发行的金融债券利息。 按照国家统一规定发给的补贴、津贴。 福利费、抚恤金、救济金。 保险赔款。 军人的转业费、复员费。 按照国家统一规定发给干部、职工的安家费、退职费、退休工资、离休工资、离休生活补助费。 关于发给见义勇为者的奖金问题。对于乡镇以上人民政府或经县以上人民政府主管部门批准成立的机构、 有章程的见义勇为基金或类似性质的组织， 奖励见义勇为者的奖金或奖品，免征个人所得税。 企业和个人按照省级以上人民政府规定的比例提取并缴付的住房公积金、医

42、疗保险金、基本医疗保险金、失业保险金，超过规定的比例缴付的部分计征个人所得税。对个人取得的教育储蓄存款利息所得以及国务院财政部门确定的其他专项储蓄存款的利息所得。各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得。储蓄机构内从事代扣代缴工作的办税人员取得的扣缴利息税手续费所得。2）有下列情形之一的，经批准可以减征个人所得税。 残疾、孤老人员和烈属的所得。 因严重自然灾害造成重大损失的。 其他经国务院财政部门批准减税的。3）下列所得暂免征收个人所得税。 个人举报、协查各种违法犯罪行为而获得的奖金。 个人办理代扣代缴税款手续，按规定取得的扣缴手续费。 个人转让自用达5 年以上并且是唯一的家庭居住用房取得的所得。 达到离休、退休年龄，但确因工作需要，适当延长离休、退休年龄的高级专家，其在延长离休、退休期间的工资、薪金所得，视同退休工资、离休工资免征个人所得税。 对被拆迁人按照国家有关规定的标准取得的拆迁补偿款，免征个人所得税