第15章个人所得税法Chapter15IndividualIncomeTax•WhoaretheindividualsliabletoIndividualIncomeTax?•WhatistheincomefromsourceswithinChina?•WhatistheincomefromsourcesoutsideChina?•WhatincomeearnedbyanindividualissubjecttoIndividualIncomeTax?•Howtocomputethetaxableincomeiftheindividualincomeisinforeigncurrency,inkindand/orinsecurities?•Whatdoeswage,salaryincomeincludespecifically?•HowaresalariesandwagesassessedforIndividualIncomeTaxpayable?•Howisthe“additionaldeductionforexpenses”regulatedforwagesandsalaries?•Howtocomputetheincometaxpayableonthebonusincomeontheyear-endinonepayment?•Howtocomputetheincometaxpayableontheincomeofwelfareinkind?•Howtocomputetheincometaxpayableontheincomestockoptionsofemployeesofenterprises?•Howisseverancepaytaxed?•HowtocomputetheIndividualIncomeTaxpayableontheeconomiccompensationreceivedduetoterminationoflabourcontract?•WhatincomeisincludedintheproductionandbusinessoperatinincomeearnedbyIndividualIndustrialandCommercialHouseholds?•HowtocalculatethetaxableincomeofindividualIndustrialandCommercialHouseholds?•WhataretherulesconcerningdeductionsforIndividualIndustrialandCommercialHouseholds?•HowtodeductthetaxesandindustrialandcommercialadministrativefeespaidbyIndividualIndustrialandCommercialHouseholds?•Howdosingleproprietorshipenterprisescomputeandpayincometaxpayableontheirproductionandbusinessincome?•Howtolevyincometaxpayablebytheinvestorsofsingleproprietorshipandpartnershipenterprisesbymodeofadministrativeassessment?•Howdosingleproprietorshipandpartnershipenterprisescomputeandpayincometaxpayableontheirinterest,dividendandbonusincomeasreturnfromtheirinvestment?•HowisincomefromcontractedorleasedoperationofenterprisesorinstitutionsassessedforIndividualIncomeTax?•HowisincomefromremunerationforpersonalserviceassessedforIndividualIncomeTaxpayable?•HowtotreatthereceivablesunrecoverableandthebusinesslossesincurredbyIndividualIndustrialandCommercialHouseholds?•WhatexpensesarenotallowedfordeductionsforIndividualIndustrialandCommercialHouseholds?•WhataretherulesconcerningthedepreciationofthefixedassetsofIndividualIndustrialandCommercialHouseholds?•HowtodeducttheexpensesconcerningintangibleassetsusedbyIndividualIndustrialandCommercialHouseholds?•HowdoIndividualIndustrialandCommercialHouseholdscomputetheirincometaxpayable?•Howadditionalincometaxisleviedonremunerationincomethatisexcessivelyhighatonepayment?•Howisauthor’sremunerationincomeassessedforIndividualIncomeTaxpayable?•HowisincomefromroyaltiesassessedforIndividualIncomeTaxpayable?•HowisincomefromleaseofpropertyassessedforIndividualIncomeTaxpayable?•HowisincomefromtransferofpropertyassessedforIndividualIncomeTaxpayable?•Howtocomputetheincometaxpayableonincomeearnedfromauctionsofpaintingsandcalligraphyorantiques?•Whatdotheinterest,dividend,bonus,contingentincomeand/orotherincomeincludespecifically?•Howareinterests,dividends,bonuses,contingentincomeand/orotherincomeassessedforIndividualIncomeTaxpayable?•Howtocomputetheincometaxpayableonincomederivedbytwoindividualsormoretogether?•HowisdonationincomeassessedforIndividualIncomeTaxpayable?•HowtocomputetheincometaxpayableincasethattheemployersbeartheIndividualIncomeTaxforthetaxpayers?•HowisincomederivedfromsourcesoutsideChinaassessedforIndividualIncomeTaxpayable?•WhatarethemainexemptionsforIndividualIncomeTax?•Whatkindo...
