综合征税 comprehensive income taxation
现行个人所得税法采用“分类征税”方式,即将应税所得分为11类,实行不同征税办法。草案将11类中的4类,即工资薪金(salary)、劳务报酬(remuneration for personal service)、稿酬(remuneration)、特许权使用费(royalty)等4项劳动性所得纳入综合征税范围,适用统一的超额累进税率。
反避税条款 anti-tax avoidance clause
The draft amendment also adds an anti-tax avoidance clause, empowering tax authorities to adjust tax rates when individuals transfer property in violation of independent trading. Individuals will also be subject to the clause when they evade taxes through overseas tax havens or obtain improper tax benefits by organizing unlawful commercial activities.
草案增加了反避税规定,针对个人不按独立交易原则转让财产、在境外避税地避税、实施不合理商业安排获取不当税收利益等避税行为,赋予税务机关按合理方法进行纳税调整的权力。
联合国人权理事会 United Nations Human Rights Council
The Trump administration withdrew from the United Nations Human Rights Council on Tuesday in protest of what it perceives as an entrenched bias against Israel and a willingness to allow notorious human rights abusers as members.
周二特朗普政府退出联合国人权理事会,以此抗议所谓的人权理事会对以色列根深蒂固的偏见和允许臭名昭著的人权施虐者成为成员。
【6月资讯热词汇总】相关文章:
★ 欧盟应包容异见
最新
2020-09-15
2020-09-15
2020-09-15
2020-09-15
2020-09-15
2020-09-15