个人所得税法资料(9页).docVIP

第15章 个人所得税法 Chapter 15 Individual Income Tax Who are the individuals liable to Individual Income Tax? What is the income from sources within China? What is the income from sources outside China? What income earned by an individual is subject to Individual Income Tax? How to compute the taxable income if the individual income is in foreign currency, in kind and/ or in securities? What does wage, salary income include specifically? How are salaries and wages assessed for Individual Income Tax payable? How is the 揳dditional deduction for expenses?regulated for wages and salaries? How to compute the income tax payable on the bonus income on the year-end in one payment? How to compute the income tax payable on the income of welfare in kind? How to comput ke the income tax payable on the income stock options of employees of enterprises? How is severance pay taxed? How to compute the Individual Income Tax payable on the economic compensation received due to termination of labour contract? What income is included in the production and business operatin income earned by Individual Industrial and Commercial Households? How to calculate the taxable income of individual Industrial and Commercial Households? What are the rules concerning deductions for Individual Industrial and Commercial Households? How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households? How do single proprietorship enterprises compute and pay income tax payable on their production and business income? How to levy income tax payable by the investors of single proprietorship and partnership enterprises by mode of administrative assessment? How do single proprietorship and partnership enterprises compute and pay income tax payable on their interest, dividend and bonus income as return from their investment? How is income from contracted or leased operation of enterprises or institutions assessed for Individual Income Tax? How is income f