扣除项目

论文还从课税模式、税率、扣除项目和征收管理等四个方面对个人所得税进行了国际比较，总结其规律性的内容。

Through 4 aspects , such as mode of taxation , pre-tax deduction , tax rate and administration of tax collection , it has national comparison of individual income tax , and gives the regularity conclusions .

首先，分别介绍两税种，并从适用法规、纳税义务人、税率、准予扣除项目、所得税的缴纳、纳税申报时间、减免税优惠等方面对两种所得税进行了比较。

First , After a brief summarize of two taxes respectively , this report compares the taxes from several aspects as follows : laws in point 、 tax rate 、 deduction items 、 special treatment of taxation , etc.

第二节研究了OECD国家税前扣除项目和法定税率变动规律以及费用扣除和税率级距调整机制。

The second section studies the deducted items before tax and statutory tax rate change patterns as well as expense deduction and tax rate grade adjusting mechanisms of the OECD countries .

任何工资中扣除项目需符合当地法律规定。

Any payroll deductions must be in accordance with local laws .

提供扣除项目金额不实的；

Providing false sums of deductible items ;

一眼看过去，我发现你忽略了几个税额扣除项目。

Well , at first glance , I see you short-changed yourself on some deductions .

对此，应改革并完善个人所得税的免征额扣除项目和扣除方法，以实现特定的政策目的。

Hence , items and methods of exemption should be reformed and perfected to realize special policy goal .

给员工的工资单是否详列时薪（府薪）。计算方法，扣除项目等等，详细列举。

Does each employee receive a wage slip detailing their hourly rate and detailing deductions ?– Detail evidence shown .

这个赛季，我们对他们的薪水进行了评估，以得出我们对他们在扣除项目后的表现的最佳估计。

This NBA season , we anaylzed their paychecks to come up with our best estimates of what they walk away with after deductions .

纳税人建造普通标准住宅出售，增值额未超过扣除项目金额20%的；

Taxpayers constructing ordinary standard residences for sale , where the appreciation amount does not exceed 20 % of the sum of deductible items ;

然后，对两税种从以下四个方面进行税务诊断：收入、扣除项目、税收优惠、临界点。

Then , this report has a diagnose for two taxes from four aspects as follows : revenue 、 deduct item 、 special treatment of taxation 、 critical point .

具体从组织形式、扣除项目、固定资产、预缴方式、税率这五方面进行纳税筹划研究。

To be more specified , the strategy of tax planning should address five aspects including organization mode , deductions items , fixed assets , prepay methods and tax rate .

其次对遗产税的要素即纳税义务人、征收对象、扣除项目和免征额、税收抵免和税率五个方面加以比较分析，使我国的遗产税开征得以借鉴。

Comparative analysis of the taxpayer , collection targets , deductions and exemption amount , tax credits and tax rate five aspects of estate duty , the levying of Inheritance Tax is able to draw on .

新的《企业所得税法》统一了纳税主体、统一了税率、统一了税收优惠政策、统一了税前扣除项目和标准，在所得税政策上实现了内外资企业税收的横向公平。

The new " Enterprise Income Tax Law ," unified the main body , tax rate , preferential tax policies and the pre-tax deductions and standards , realized the horizontal fairness between the domestic and foreign enterprises on income tax policy .

一是借鉴国外经验，完善税收制度：建议实行分类与综合税制模式；改革课税单位，合理规范扣除项目；简化分级累进税率，降低最高税率。

First , learn from foreign experience , and improve the taxation system : proposes classification and comprehensive implementation of tax system model ; reform taxation units ; reasonably regulate the reduction ; simplify the classification progressive tax rates , and reduce the top rate .

新税法在纳税人定义、税率、税收优惠、扣除项目等许多方面做出了调整，这使得企业所得税纳税筹划的方法策略也要相应做出改变。

The new tax law made many adjustments in the following aspects : the definition of taxpayers , tax rates , tax preference , deduction and many other aspects , which made it necessary to adjust the method and strategy of the income tax planning accordingly .

本文对现行个人所得制度存在的问题进行了深入分析，并从改变税制模式、合理确定费用扣除项目和扣除标准、调整税率结构、完善税收方法等方面提出了相应的对策。

This paper thoroughly analyzes the existent problems of the personal income tax and provides some relevant methods in the aspects of changing taxation model , reasonably determining items of deducting expenses and standard of deduction , adjusting structure of tax rate , perfecting methods of tax revenue .

看看工资存根，你会看到所有扣除的项目。

Look at the pay stub and you 'll see all of the deductions .

从总工资中扣除所有项目后剩余的数额。

The amount left after all deductions have been made from the gross income .

城市商业银行在计算应纳税所得额时，准予扣除的项目，一律按照税收法规的规定执行。

Where city commercial banks are calculating taxable income amount , items allowing for deduction shall be implemented in accordance with regulations of tax law .

按照本条的规定确定扣除的项目时，应当使用与国内公认的会计原则相一致的原则和方法。

When determining the items to be deducted in accordance with this article , principles and methods consistent with the accounting principles generally accepted in China shall be used .

把照顾开支列为可扣除的项目，便可让申请人和其配偶继续工作，而在他们离家上班时，受供养的幼年人也可得到照顾。

The care allowance is hence included as deductible to enable the applicant and his her spouse to continue to work , with their infant dependant taken care of during their absence .

净工资从总工资中扣除所有项目后剩余的数额。这是你最终能放入钱包中的钱。加薪工资标准的调整，通常是根据工作表现，生活费用，和升职直接存入银行将你的净工资直接转入银行。

Net The amount left after all deductions have been made from the gross income . This is what you finally get to put in your pocket ! Raise Adjustment of pay rate , usually based on performance , cost of living , or promotion . Direct deposit Electronic transfer of your net amount to a bank .

某些监管机构希望扣除的许多项目，会产生稳定的收入流，有助于缓冲危机的影响。

Many of the items that some want to deduct produce steady earnings streams that help to cushion the effects of a crisis .

个人所得税税前扣除主要包括：扣除模式、扣除方法、扣除标准以及扣除项目四个方面的内容。

Individual income tax deducted mainly includes : deduction mode , deduction method , deduction standard and deductibles four aspects of contents .

公司在披露“扣除非经常性损益后的净利润”时，应说明扣除的项目及相关金额。

In the disclosure of " net profits after deducting abnormal losses ", the company shall indicate the deducted items and their amounts .

条例草案另一重要目标，是加强有关扣除利息支出的防止避税条文。利息支出在计算利得税时是一个可扣除的项目。

Another important objective of the bill is to strengthen anti-avoidance provisions relating to deductions for interest payments-one of the allowable deductions under profits tax .