孟加拉所得税通稿翻译——中英对照.docx

Income Tax at a Glance所得税一览Among direct taxes, income tax is the main source of revenue. It is a progressive tax system. Income tax is imposed on the basis of ability to pay. The more a taxpayer earns the more he should pay- is the basic principle of charging income tax。It aims at ensuring equity and social justice. In Bangladesh income tax is being administered under the tax legislations named as “THE INCOME TAX ORDINANCE, 1984 (XXXVI OF 1984) and INCOME TAX RULES, 1984.”在直接税中，所得税是收入的主要来源。 这是一个累进税制。 所得税是根据支付能力征收的。“纳税人挣得越多，支付所得税越多”是征收所得税的基本原则。它旨在确保公平和社会公正。在孟加拉国，所得税征收的管理依据是1984年颁布的“1984年税务条例（1984年第XXXVI章）和所得税规则”。(2) Income Tax Authorities: (Section 3 of the Ordinance)（2）所得税当局:(本条例第3条）The National Board of Revenue;Chief Commissioner of Taxes;Directors-General of Inspection (Taxes);Commissioner of Taxes (Appeals);Commissioner of Taxes (Large Taxpayer Unit);Director General (Training);Director General, Central Intelligence Cell;Commissioners of Taxes;Additional Commissioners of Taxes (Appeal/Inspecting);Joint Commissioners of Taxes (Appeal/Inspecting );Deputy Commissioners of Taxes;Tax recovery officers;Assistant Commissioners of Taxes;Extra Assistant Commissioners of Taxes; andInspectors of Taxes.国家税务局；税务总监；检查总监（税务）；税务专员（上诉）；税务专员（大型纳税人单位）；总经理（培训）；中央情报室主任；税务专员；附加税务专员（上诉/检查）；联合税务专员（上诉/检查）；税务副专员；税务恢复官员；税务助理专员；额外助理税务专员；及税务稽查员。（3）Heads of Income: (Section 20 of the Ordinance)（3）收入帐目：（本条例第20条）For the purpose of computation of total income and charging tax thereon, sources of income can be classified into 7 categories, which are as follows :为计算总收入和征收所得税，收入来源可分为7类，具体如下：Salaries.Interest on securities.Income from house property.Agricultural Income.Income from business or profession.Capital gains.Income from other sources.?工资。?证券利息。?房产收入。?农业收入。?商业或专业收入。?资本利得。?来自其他来源的收入。(4) Tax Rate (Assessment Year 2015-16) (As per Finance Act, 2015)（4）税率（考核年度2015-16）（按财政法案，2015）(a) Other than Company（a）除公司外For individuals other than female taxpayers, senior taxpayers of 65 years and above, r