工资、薪金所得

此外，在关注工资薪金所得费用减除额之余，相关配套的措施也应当加以完善。

In addition , relevant measures should be improved besides the deduction of income from wages and salaries .

个人工资薪金所得税是我国个人所得税的主体。

Tax planning of personal income tax for college faculty salary ;

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 Levying Personal Income Tax Combining Salaries Income and Labor Income

我国现行个人工资薪金所得税的税制设计，在一定程度上制约着其功能的发挥。

The tax system design of our current individual salary income tax limits the function of our individual salary income tax .

工资薪金所得免征额（费用扣除标准）一直以来都是个人所得税法改革的重点。

Wage and salary income tax exemption ( Expense deduction standard ) is always the focus of the reform of personal income tax .

建议在完善我国个人工资薪金所得税功能定位的基础上，结合我国城乡居民的实际收入状况，对个人工资薪金所得税做进一步改进。

Therefore , the individual salary income tax is suggested to improve by perfecting the function of the individual salary income and combining the real income from the urban and rural residents .

浅谈工资、薪金所得的纳税筹划

Talk about Income Tax Planning on Salary and Allowance

从中国境内两处或者两处以上取得工资、薪金所得的；

Obtaining wages and salaries from two or more sources within the territory of China ;

工资、薪金所得；

Income from wages and salaries ;

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四十五五、资薪金所得如何计算个人所得税？但同时应计入个人当期工资、薪金收入计征个人所得税。

Income from wages and salaries shall Be taxed at progressive rates ranging from 5 % to 45 %

工资薪金个人所得税，是个人所得税收的主体组成部分，由支付工资、薪金所得的单位和个人负责代扣代缴。

Individual income tax of the wages or salary is the main part of individual income revenue , withheld by units or individuals actually paying wages .

工资、薪金所得按我国税法规定计算的应纳税额：规定速动资金短欠数额

The amount of payable tax calculated in accordance with the stipulations of China 's Tax Laws on the income earned from wages and salaries : required liquid capital deficit

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 .

对外商投资企业、外国企业和外国驻华机构发放给中方工作人员的工资、薪金所得，应全额征税。

Full amount of tax shall be levied on the wage and salary incomes issued to Chinese personnel by enterprise with foreign investment , foreign enterprises and foreign establishments in China .

新个人所得税法主要在两个方面进行了重大改动：费用减除标准上，将工资、薪金所得的费用减除额从800元上调至1600元；

The new law of individual income tax has changed a lot in two parts : one of them is raising the levy spot of individual tax from 800 Yuan to 1600 Yuan .

工资、薪金所得个人所得税关系到每个人的切身利益，如何有效进行个人所得税的纳税筹划是大家非常关心的问题。

The personal income tax on the salary and allowance is related to our direct benefits , so how to carry on the tax planning effectively is a problem being concerned by everyone .

笔者从工资、薪金所得的发放方式、发放金额以及税收优惠等进行纳税筹划，以达到降低个人税负的目的。

The article elaborates on launching tax planning on salary and allowance , according to the way of the amount of personal distribution and preferential tax policy to realize the aim to lower personal income tax .

根据两国政府签订文化交流项目来华工作两年以内的文教专家，其工资、薪金所得由该国负担的；

Cultural and educational experts coming to China to work for two years on the cultural exchange project under an agreement signed between two governments , with their wages and salaries being borne by the country ;

兼职律师应于次月7日内自行向主管税务机关申报两处或两处以上取得的工资、薪金所得，合并计算缴纳个人所得税。

The part-time lawyers shall declare the salary and allowance incomes derived from two or more business to the competent tax authorities within seven days in the following month , and calculate the individual income tax on the aggregate amount of income .

工资、薪金个人所得税的计算

The Method of Calculation for Personal Income Tax

企业年金的个人缴费部分，不得在个人当月工资、薪金计算个人所得税时扣除。

I.Personal contributions to the employer 's annuity may not be deducted for the purpose of calculation of personal income tax on personal wages and salaries for the current month .