费用扣除

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 .

从费用扣除谈个人所得税改革

On the Reform of Personal Income Tax : the Perspective of Expense Deduction

OECD常设机构费用扣除的有关规定解析

An Interpretation on Provisions concerning Deduction of Expenditures of Permanent Establishments in OECD Model Tax Conventions

下列无形资产不得计算摊销费用扣除

For the following intangible assets , no amortized expense may be calculated

纳税时的医疗费用扣除协议的进程费力耗时。

Medical expenses deduction The consensus-making process may take a long time .

对个人所得税费用扣除标准的若干思考

Consideration into Cost Standard Deduction of Individual Income Tax

美国联邦个人所得税费用扣除制度对我国的启示

Expense Deduction Rules of American Federal Individual Income Tax and Their Implications for China

其他不得计算摊销费用扣除的无形资产。

Other intangible assets for which no amortized expense may be calculated for deduction .

对现行个人所得税费用扣除的缺陷分析

A Defective Analysis of " Expense Deduction " for the Present Individual Income Tax

个人所得税费用扣除标准调整的测算

An Econometric Analysis of the Adjustment of the Deductive Standard of Personal Income Tax

扩大费用扣除范围，如增加生计费用等费用的扣除；

Extend the scope of expense deductible , e.g. deduct expense on means of livelihood ;

调整和简化税率结构，采用更加灵活的费用扣除标准；

Adjust and simplify tax rate structure , use the more flexible standard of expense deduction .

扣除税金后发放的钱纳税时的医疗费用扣除

Money taxed at source , ie before it is given to the earner medical expenses deduction

但现行的个人所得税在调节收入方面不尽人意，其中讨论最热烈的就是费用扣除。

But now the individual income tax is not good enough at adjusting , especially the deductible expenses .

第五部分从近期和远期两个层次提出完善我国工薪所得费用扣除制度的具体建议。

Part V advances some proposals of perfecting expense deduction standards system from both short and long term .

企业所得税法与会计制度中收入和费用扣除的差异分析

An Analysis on Disparities about Income and Expense between Enterprise Income Tax Law and Accounting System of China

第三部分，介绍了美国个人所得税法的发展历史和美国的费用扣除制度；

Part ⅲ describes the history of American Individual Income Tax Law , and introduces American deduction system .

15日以上-除机票外，团费用扣除手续费后，全部退还。

15th day and Up-air tickets are non refundable ; land cost will be refunded with service fee .

费用扣除标准指数化，分地区制定，以家庭为申报纳税单位。

Of the cost deducted from the standard index , sub-regional development , tax declaration of the family unit .

个人所得税的征收范围窄，不利于发挥税收的调节作用；费用扣除标准的设定不合理；

The collection scope of Individual Income Tax is too narrow to play the part of tax adjustment function better ;

由于这两种所得在税率上和费用扣除方面存在差异，纳税人可以利用这些差异进行纳税筹划。

Since there exist many differences between these two taxes , tax-payers can have their own tax planning by the distinctions .

所以你说的应酬费不是作为费用扣除的，一大部分还是要交税的。

The dinner party cost that so you say is not deducted as charge , one much still should pay tax .

本文在此政策背景下，结合我国现实经济情况，提出我国的费用扣除制度也应划分为必要费用、生计费用、特别费用扣除。

Under this policy and China 's practical economic situation , this dissertation points out some suggestion to expense deduction system .

税前利润是一个缩写，是指公司的盈利之前，利息，税金和摊销费用扣除。

EBITA is an acronym that refers to a company 's earnings before the deduction of interest , tax and amortization expenses .

以厦门市为例对个人所得税制的模式问题、税率设计问题、费用扣除标准及征收管理方面的问题进行分析。

Taking Xiamen as an example to solve IIT problems in taxation model , ratio design , deduction standard and collection management .

第二部分，介绍了我国个人所得税法发展的历史及现行费用扣除标准，分析了我国费用扣除制度的缺陷；

Part ⅱ introduces the history of the Chinese Individual Income Tax Law , and discusses the defect of our deduction system .

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 .

论个人所得税工资、薪金费用扣除标准制度鲍勃每周净薪（：扣除税金、会绩等后的钱）300美元。

Study on the Exemption Deducting Standard System of Wages and Salary in Individual Income Tax Bob makes $ 300 a week in take-home pay .

第四部分介绍美国和日本费用扣除制度的具体规定，学习借鉴发达国家相应领域内的先进经验和好的做法。

Section IV presents the expense deduction standards provisions of United States and Japan for learning from advanced experience and good practices of these developed countries .

税基是个人所得税改革的重要环节，而个人所得税中的费用扣除又是此一环节的关键部份。

The tax base is the important link of the reform of personal income tax , personal income tax deduction is also in this key part .