第1页共9页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共9页第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?•WhatexpensesarenotallowedfordeductionsforIndividualIndustrialand第2页共9页第1页共9页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共9页CommercialHouseholds?•WhataretherulesconcerningthedepreciationofthefixedassetsofIndividualIndustrialandCommercialHouseholds?•HowtodeducttheexpensesconcerningintangibleassetsusedbyIndividualIndustrialandCommercialHouseholds?•HowdoIndividualIndustrialandCommercialHouseholdscomputetheirincometaxpayable?•Howadditionalincometaxisleviedonremunerationincomethatisexcessivelyhighatonepayment?•Howisauthor’sremunerationincomeassessedforIndividualIncomeTaxpayable?•HowisincomefromroyaltiesassessedforIndividualIncomeTaxpayable?•HowisincomefromleaseofpropertyassessedforIndividualIncomeTaxpayable?•HowisincomefromtransferofpropertyassessedforIndividualIncomeTaxpayable?•Howtocomputetheincometaxpayableonincomeearnedfromauctionsofpaintingsandcalligraphyorantiques?•Whatdotheinterest,dividend,bonus,contingentincomeand/orotherincomeincludespecifically?•Howareinterests,dividends,bonuses,contingentincomeand/orotherincomeassessedforIndividualIncomeTaxpayable?•Howtocomputetheincometaxpayableonincomederivedbytwoindividualsormoretogether?•HowisdonationincomeassessedforIndividualIncomeTaxpayable?•HowtocomputetheincometaxpayableincasethattheemployersbeartheIndivi...
