個人所得稅法(英文版)(doc 9頁)

個人所得稅法內容提要：
? 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 “additional 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 compute 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?
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