应税收入

只要获得应税收入，任何人都可能成为纳税人。

Any person can become a taxpayer only if he or she has taxable income .

美国人可以在其应税收入中扣减最高100万美元的抵押贷款利息。

Americans are allowed to deduct interest payments on mortgages up to $ 1m from their taxable income .

无偿时应税收入怎样确定？

If it is for free , how do we determine the taxable turnover ?

举例来说，1993年税率上升后，应税收入大幅下降；

For instance , there was a big fall in taxable income after tax rates rose in 1993 ;

税务局：在计算应税收入时要区分融资租赁和经营租赁。

Tax official : when calculating the taxable income , we should distinguish the financial leasing from the operational leasing .

他去年缴纳的联邦所得税不到700万美元，大约是他应税收入的17%。

He paid just under $ 7m in federal taxes last year , about 17 per cent of his taxable income .

假设一个计划将花费2万美元，买方将增加5000元的应税收入。

Suppose such a plan would cost $ 20,000 , so that a purchaser would have $ 5,000 more in taxable income .

税务局：就是通过办事处的费用水平来推算其应税收入。

Tax official : well , since we can not acquire necessary materials , we can calculate your taxable income from your expense .

还有一种选择，是根除（或限制）美国人通过扣减按揭利息支出、降低应税收入的能力。

Another option is to eliminate – or limit – Americans ' ability to reduce their taxable income by deducting mortgage interest payments .

检方还表示，同期杨家诚和他父亲只申报了不到200万港元的应税收入。

The prosecution added that Mr Yeung and his father had declared less than HK $ 2m in taxable income during the period .

俄罗斯联邦新个人所得税制的主要特征是取消了原比例税率的递增性，对应税收入实行单一税率。

The Russian federation 's new individual income tax system abolished the increase degree of individual income tax system and carried out the unique tax rate .

根据会计准则，花旗必须有信心在未来20年获得990亿美元的应税收入，才不用为递延税金拨备。

Under accounting rules , Citi has to be confident it will earn $ 99bn in taxable income during the next two decades to avoid making provisions for DTAs .

总体而言，研究显示边际税率每提高1%，应税收入就降低0.1-0.4%，在某些时间或地区这一数值也许更高。

Studies generally show that a1 % increase in the marginal tax rate reduced taxable income by0.1-0.4 % , though sometimes and in some places it may be higher .

另一类似的针对撒切尔夫人减税后果的研究发现，相形之下英国对税率变动反应更为剧烈，其富有人口的应税收入在1979年由下降转为上升。

Similar work analysing Mrs Thatcher 's tax cuts inBritainfound a comparably sharp response to changing rates ; the taxable income of the rich swung from falling to rising in1979 .

但是，还有一些经济学家认为，对应税收入的调整主要是应富人的需求--他们通过调整获取收入的时间与方式，使赋税达到最低。

But others have found that this adjustment in taxable income is driven largely by people altering when and how they take their income in order to minimise their tax burden .

根据这项新政策，外国公司在日本新设地区总部或研发机构后的5年中，将得到应税收入减免20%的优惠。

Under the new policy , foreign companies will be granted a 20 per cent deduction in their taxable income for five years if they set up a new regional HQ or research operations in Japan .

哈佛经济学家马丁·费尔德斯坦指出，1986年美国将税率上限由50%下调至28%，与之相应的富人应税收入也作出等额调整，总税收与往年持平。

Martin Feldstein , a Harvard economist , found that the taxable income of the rich adjusted dollar-for-dollar with tax rates when America cut its highest tax rate from 50 % to 28 % in 1986 , so that tax revenues stayed the same .

目前相关的工资税应税上限是收入的86%，这个比例应该增加到90%。

The ceiling on the related payroll tax should be increased to cover 90 % of earnings , from 86 % now .