减除费用

附加减除费用适用的范围和标准由国务院规定。

The scope of application and amount of the additional deduction for expenses shall Be regulated by the State Council .

税法第六条第三款所说的附加减除费用标准为3200元。

The standard for the additional deductions for expenses mentioned in the third paragraph of Article 6 of the Tax Law shall be RMB 3200 .

工资、薪金所得，按每月收入减除费用八百元，就超过八百元的部分纳税。

For income from wages and salaries , a monthly deduction of800 yuan shall be allowed for expenses , and that part in excess of800 yuan shall be taxed .

4.6766664455.699747999886631.4'33432.5454'44443.565'43434.4545'34345.0.542011年修改个人所得税法，向社会公布征求意见后，一个多月共收到意见23万多条。在通过网络发表意见的公众中，83%的人希望在原方案基础上适当上调工薪所得减除费用标准。

Of the people who expressed their opinions via the Internet , 83 percent said that they hoped to see the tax exemption threshold further raised appropriately on the basis of the initial plan .

通过发行债券而不是股票筹集资金的最大好处是，在确定公司的应税所得时，先减除利息费用。

A principal advantage of raising money by issuing bonds instead of stock is that interest payments are deductible in determining income subject to corporate income taxes .