税率变化 changes in tax rates
扩大3%、10%、20%三档低税率的级距,3%税率的级距扩大一倍,现行税率为10%的部分所得的税率降为3%;大幅扩大10%税率的级距,现行税率为20%的所得,以及现行税率为25%的部分所得的税率降为10%;现行税率为25%的部分所得的税率降为20%;相应缩小25%税率的级距,30%、35%、45%这三档较高税率的级距保持不变。
If the revisions are adopted, those whose monthly salary ranges from 5,000 yuan to 20,000 yuan will see their tax cut by over 50 percent and those whose monthly salary ranges from 20,000 to 80,000 will see their tax cut by 10 to 50 percent.
如果草案通过,月收入在5000元至2万元之间的人纳税额将减半,月收入在2万元至8万元之间的人纳税额将减少10%到50%。
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.
【个税起征点拟调至每年6万】相关文章:
★ 世界各地喜迎新年
★ 聪明的熊猫
最新
2020-09-15
2020-09-15
2020-09-15
2020-09-15
2020-09-15
2020-09-15