Ⅰ 急求個人所得稅英文文獻，字數3000字左右
參考： http://..com/question/54466532.html
Personal Income Tax
Personal Income Tax (PIT) is a direct tax levied on income of a person. A person means an indivial, an ordinary partnership, a non-juristic body of person, a deceased person and an undivided estate. In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.
1. Taxable Person
Taxpayers are classified into "resident" and "non-resident". "Resident" means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand on a cash basis, regardless where the money is paid, as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.
2. TAX BASE
2.1 Assessable Income
Income chargeable to the PIT is called "assessable income". The term covers income both in cash and in kind. Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, are also treated as assessable income of the employee for the purpose of PIT.
Assessable income is divided into 8 categories as follows:
(1) income from personal services rendered to employers;
(2) income by virtue of jobs, positions or services rendered;
(3) income from goodwill, right, franchise, other rights, annuity or income in the nature of annual payments derived from a will or any other juristic Act or judgment of the Court;
(4) income in the nature of dividends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the rection of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings;
(5) income from letting out of property on hire and from breaches of installment sales or hire-purchase contracts;
(6) income from liberal professions;
(7) income from construction and other contracts of work;
(8) income from business, commerce, agriculture, instry, transport or any other activity not specified earlier.
2.2 Dections and Allowances
Certain dections and allowances are allowed in the calculation of the taxable income. Taxpayers shall make dections from assessable income before the allowances are granted. Therefore, taxable income is calculated by:
TAXABLE INCOME = assessable income - dections - allowances
Dections allowed for the calculation of PIT
Type of Income Dection
Income from employment
Income received from right
Income from letting out of property on hire
- Building and wharves
- Agricultural land
- All other types of land
- Vehicles
- Any other type of property
Income from liberal professions
Income derived from contract of work whereby the contractor provides essential materials besides tools
Income derived from business,commerce, agriculture, instry, transport, or any other activities not specified earlier
40% but not exceeding 60,000 Baht
40% but not exceeding 60,000 Baht
30%
20%
15%
30%
10%
30% except for the medical profession where 60% is allowed
actual expense or 70%
actual expense or 65-85% depending on the types of income
Allowances (Exemptions) allowed for the calculation of PIT
Types of Allowances Amount
Personal allowance
- Single taxpayer
- Undivided estate
- Non-juristic partnership or body of persons
Spouse allowance
Child allowance (child under 25 years of age and studying at ecational institution, or a minor, or an adjusted incompetent or quasi-incompetent person)
Parents allowance (parents over 60 years of age with income less than 30,000 Baht)
Old age allowance (over 65 years of age)
30,000 Baht for the taxpayer
30,000 Baht for the taxpayer's spouse
30,000 Baht for each partner but not exceeding 60,000 Baht in total
30,000 Baht
15,000 Baht each (limited to three children)
30,000 Baht each
190,000 Baht income exemption each
Ecation (additional allowance for child studying in ecational institution in Thailand)
Life insurance premium paid by taxpayer or spouse
Approved provident fund contributions
Long term equity fund 2,000 Baht each child
Amount actually paid but not exceeding 50,000 Baht each
Maximum allowance (exemption) of 300,000 Bath, but not exceeding 15% of income
Maximum allowance (exemption) of 300,000 Bath, but not exceeding 15% of income
Home mortgage interest
Social insurance contributions paid by taxpayer or spouse
Charitable contributions Amount actually paid but not exceeding 50,000 Baht
Amount actually paid each
Amount actually donated but not exceeding 10% of income after standard dections and allowances
2.3 Tax Credit for Dividends
Any taxpayer who domiciles in Thailand and receives dividends from a juristic company or partnership incorporated in Thailand is entitled to a tax credit. In computing assessable income, a taxpayer shall gross up his dividends by the amount of the tax credit received. The amount of tax credit is then creditable against his tax liability.
Tax credit = dividend x corporate tax rate/(100-corporate tax rate)
3. Tax Rates
3.1 Progressive Tax Rates
Personal income tax rates applicable to taxable income are as follows.
Tax rates of the Personal Income Tax
Taxable Income Tax Rate (%) Tax Amount Accumulated Tax
0 - 80,000 (before 2004) Exempt - -
0 - 100,000 (2004 onwards) Exempt - -
100,001 - 500,000 10 40,000 40,000
500,001 - 1,000,000 20 100,000 140,000
1,000,001 - 4,000,000 30 900,000 1,040,000
4,000,001 and over 37
In the case where income categories (2) - (8) mentioned in 2.1 are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater.
3.2 Separate Taxation
There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability.
Income from sale of immovable property
Taxpayer shall not include income from sales of immovable property acquired by bequest or by way of gift to the assessable income when calculating PIT. However, if the sale is made for a commercial purpose, it is essential that such income must be included as the assessable income. Nevertheless, from January 2003, gains from sales of residential buildings shall not be included as income if such gains are spent on purchasing a new home within 1 year before or after selling his primary residence.
Interest
Interest income may, at the taxpayer's selection, be excluded from the computation of PIT provided that a tax of 15 per cent is withheld at source. However, the following forms of indivial's interest income are exempt from 15 per cent withholding tax; (1) interest on bonds or debentures issued by a government organization,
(2) interest on saving deposits in commercial banks if the aggregate amount of interest received is not more than 20,000 Baht ring a taxable year,
(3) interest on loans paid by a finance company,
(4) interest received from any financial institutions organized by a specific law of Thailand for the purpose of lending money to promote agriculture, commerce or instry.
Dividends
Taxpayer who is a resident in Thailand and receives dividends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may choose to exclude such dividends from the assessable income when calculating PIT. However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.3.
4. Withholding Tax
For certain categories of income, the payer of income has to withhold tax at source, file tax return (Form PIT 1, 2, or 3 as the case may be) and submit the amount of tax withheld to the District Revenue Office. The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return. The following are the withholding tax rates on some categories of income.
Types of income Withholding tax rate
1. Employment income 5 - 37 %
2. Rents and prizes 5 %
3. Ship rental charges 1 %
4. Service and professional fees 3 %
5. Public entertainer remuneration
- Thai resident
- non-resident
5 %
5 - 37%
6. Advertising fees 2 %
5. Tax Payment
Taxpayer is liable to file Personal Income Tax return (Form PIT 90 or 91) and make a payment to the Area Revenue Branch Office within the last day of March following the taxable year. Taxpayer who derives categories of income (5) - (8) ring the first six months of the taxable year is also required to file half - yearly return (Form PIT 94) and make a payment to the Area Revenue Branch Office within the last day of September of that taxable year. Any withholding or half-yearly tax, which has been paid, can be used as a credit against the tax liability at the end of the year.
Ⅱ 有關「個人所得稅論文」的參考文獻有哪些，最好是最近幾年的
《中華人民共和國個人所得稅法》
稅務總局納稅服務司解答納稅咨詢熱點問題 新華網
按家庭征個稅 正進行技術准備 ．人民網
還有就是國家稅務總局的官網
。。。。。。。。。。。希望能幫到你
Ⅲ 個人所得稅英文參考文獻
Personal Income Tax
Personal Income Tax (PIT) is a direct tax levied on income of a person. A person means an indivial, an ordinary partnership, a non-juristic body of person, a deceased person and an undivided estate. In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.
1. Taxable Person
Taxpayers are classified into "resident" and "non-resident". "Resident" means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand on a cash basis, regardless where the money is paid, as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.
2. TAX BASE
2.1 Assessable Income
Income chargeable to the PIT is called "assessable income". The term covers income both in cash and in kind. Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, are also treated as assessable income of the employee for the purpose of PIT.
Assessable income is divided into 8 categories as follows:
(1) income from personal services rendered to employers;
(2) income by virtue of jobs, positions or services rendered;
(3) income from goodwill, right, franchise, other rights, annuity or income in the nature of annual payments derived from a will or any other juristic Act or judgment of the Court;
(4) income in the nature of dividends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the rection of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings;
(5) income from letting out of property on hire and from breaches of installment sales or hire-purchase contracts;
(6) income from liberal professions;
(7) income from construction and other contracts of work;
(8) income from business, commerce, agriculture, instry, transport or any other activity not specified earlier.
2.2 Dections and Allowances
Certain dections and allowances are allowed in the calculation of the taxable income. Taxpayers shall make dections from assessable income before the allowances are granted. Therefore, taxable income is calculated by:
TAXABLE INCOME = assessable income - dections - allowances
Dections allowed for the calculation of PIT
Type of Income Dection
Income from employment
Income received from right
Income from letting out of property on hire
- Building and wharves
- Agricultural land
- All other types of land
- Vehicles
- Any other type of property
Income from liberal professions
Income derived from contract of work whereby the contractor provides essential materials besides tools
Income derived from business,commerce, agriculture, instry, transport, or any other activities not specified earlier
40% but not exceeding 60,000 Baht
40% but not exceeding 60,000 Baht
30%
20%
15%
30%
10%
30% except for the medical profession where 60% is allowed
actual expense or 70%
actual expense or 65-85% depending on the types of income
Allowances (Exemptions) allowed for the calculation of PIT
Types of Allowances Amount
Personal allowance
- Single taxpayer
- Undivided estate
- Non-juristic partnership or body of persons
Spouse allowance
Child allowance (child under 25 years of age and studying at ecational institution, or a minor, or an adjusted incompetent or quasi-incompetent person)
Parents allowance (parents over 60 years of age with income less than 30,000 Baht)
Old age allowance (over 65 years of age)
30,000 Baht for the taxpayer
30,000 Baht for the taxpayer's spouse
30,000 Baht for each partner but not exceeding 60,000 Baht in total
30,000 Baht
15,000 Baht each (limited to three children)
30,000 Baht each
190,000 Baht income exemption each
Ecation (additional allowance for child studying in ecational institution in Thailand)
Life insurance premium paid by taxpayer or spouse
Approved provident fund contributions
Long term equity fund 2,000 Baht each child
Amount actually paid but not exceeding 50,000 Baht each
Maximum allowance (exemption) of 300,000 Bath, but not exceeding 15% of income
Maximum allowance (exemption) of 300,000 Bath, but not exceeding 15% of income
Home mortgage interest
Social insurance contributions paid by taxpayer or spouse
Charitable contributions Amount actually paid but not exceeding 50,000 Baht
Amount actually paid each
Amount actually donated but not exceeding 10% of income after standard dections and allowances
2.3 Tax Credit for Dividends
Any taxpayer who domiciles in Thailand and receives dividends from a juristic company or partnership incorporated in Thailand is entitled to a tax credit. In computing assessable income, a taxpayer shall gross up his dividends by the amount of the tax credit received. The amount of tax credit is then creditable against his tax liability.
Tax credit = dividend x corporate tax rate/(100-corporate tax rate)
3. Tax Rates
3.1 Progressive Tax Rates
Personal income tax rates applicable to taxable income are as follows.
Tax rates of the Personal Income Tax
Taxable Income Tax Rate (%) Tax Amount Accumulated Tax
0 - 80,000 (before 2004) Exempt - -
0 - 100,000 (2004 onwards) Exempt - -
100,001 - 500,000 10 40,000 40,000
500,001 - 1,000,000 20 100,000 140,000
1,000,001 - 4,000,000 30 900,000 1,040,000
4,000,001 and over 37
In the case where income categories (2) - (8) mentioned in 2.1 are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater.
3.2 Separate Taxation
There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability.
Income from sale of immovable property
Taxpayer shall not include income from sales of immovable property acquired by bequest or by way of gift to the assessable income when calculating PIT. However, if the sale is made for a commercial purpose, it is essential that such income must be included as the assessable income. Nevertheless, from January 2003, gains from sales of residential buildings shall not be included as income if such gains are spent on purchasing a new home within 1 year before or after selling his primary residence.
Interest
Interest income may, at the taxpayer's selection, be excluded from the computation of PIT provided that a tax of 15 per cent is withheld at source. However, the following forms of indivial's interest income are exempt from 15 per cent withholding tax; (1) interest on bonds or debentures issued by a government organization,
(2) interest on saving deposits in commercial banks if the aggregate amount of interest received is not more than 20,000 Baht ring a taxable year,
(3) interest on loans paid by a finance company,
(4) interest received from any financial institutions organized by a specific law of Thailand for the purpose of lending money to promote agriculture, commerce or instry.
Dividends
Taxpayer who is a resident in Thailand and receives dividends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may choose to exclude such dividends from the assessable income when calculating PIT. However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.3.
4. Withholding Tax
For certain categories of income, the payer of income has to withhold tax at source, file tax return (Form PIT 1, 2, or 3 as the case may be) and submit the amount of tax withheld to the District Revenue Office. The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return. The following are the withholding tax rates on some categories of income.
Types of income Withholding tax rate
1. Employment income 5 - 37 %
2. Rents and prizes 5 %
3. Ship rental charges 1 %
4. Service and professional fees 3 %
5. Public entertainer remuneration
- Thai resident
- non-resident
5 %
5 - 37%
6. Advertising fees 2 %
5. Tax Payment
Taxpayer is liable to file Personal Income Tax return (Form PIT 90 or 91) and make a payment to the Area Revenue Branch Office within the last day of March following the taxable year. Taxpayer who derives categories of income (5) - (8) ring the first six months of the taxable year is also required to file half - yearly return (Form PIT 94) and make a payment to the Area Revenue Branch Office within the last day of September of that taxable year. Any withholding or half-yearly tax, which has been paid, can be used as a credit against the tax liability at the end of the year.
Ⅳ 有關個人所得稅的參考文獻或者書籍,最好是近兩年的，個稅改革之後的，多多益善。
論文寫作，先不說內容，首先格式要正確，一篇完整的論文，題目，摘要（中英文），目錄，正文（引言，正文，結語），致謝，參考文獻。規定的格式，字體，段落，頁眉頁腳，開始寫之前，都得清楚的，你的論文算是寫好了五分之一。
然後，選題，你的題目時間寬裕，那就好好考慮，選一個你思考最成熟的，可以比較多的閱讀相關的參考文獻，從裡面獲得思路，確定一個模板性質的東西，照著來，寫出自己的東西。如果時間緊急，那就隨便找一個參考文獻，然後用和這個參考文獻相關的文獻，拼出一篇，再改改。
正文，語言必須是學術的語言。一定先列好提綱，這就是框定每一部分些什麼，保證內容不亂，將內容放進去，寫好了就。
參考文獻去中國知網搜索，校園網免費下載。
合適記得採納哈
Ⅳ 急求多篇（至少兩篇）關於個人所得稅（改革）的英文參考文獻，最好是近幾年的。
你好：
因為你的范圍太大，不知道你需求的范圍，
有關個稅請搜尋indivial income tax來查找你要的資料，謝謝0o0
Ⅵ 個人所得稅改革方面最近幾年的論文參考文獻
[2]
師東菊,安祥林,趙興艷.
企業戰略成本管理中存在的問題及策略研究[J].
中國科技信息,
2007,(02)
.
[3]
王寧.
現代企業戰略成本管理的探討[J].
會計之友(中旬刊),
2007,(05)
.
[4]
李春獻,高安吉,劉均敏.
戰略成本管理的特點及其應用[J].
企業改革與管理,
2007,(01)
.
[5]
袁華.
戰略成本管理的基本分析框架[J].
商場現代化,
2007,(14)
.
[6]
任利軍,李永,張永宏.
戰略成本管理方法及其實施程序探析[J].
會計之友(下),
2007,(03)
.
[7]
熊建新.
戰略成本管理的運用[J].
審計與理財,
2007,(02)
.
[8]
劉芳.
實施戰略成本管理應注意的若干問題[J].
商場現代化,
2007,(03)
.\
Ⅶ 關於 個人所得稅公平的論文英文參考文獻 求助
可以下載一個翻譯文件，就行了。
Ⅷ 急求個人所得稅參考文獻（一定要國外的3-4篇），在線等。。。。。
郵箱給我，我給你發
[email protected]
Ⅸ 求合理避稅分析的一些參考文獻(最好有外文的)
所謂避稅是指企業為了實現利潤最大化和稅負最低化，研究各國稅收法律之間的差異，策劃個人或集團內部財務節稅計劃，以規避納稅。
外資企業都各有避稅秘方，雖然說避稅違反了稅收立法意圖，有悖於政府的稅收政策導向，但避稅並不違法，法律上存在合理避稅之說。正因如此，很多外資企業採取各種招術，以達合理避稅的目的。
轉讓定價畢馬威會計師事務所張小姐透露，他們在審計外資企業的時候，常會遇到一些利用現有中國稅法不健全進行轉讓定價的避稅方法。
張小姐舉例說，她在審計中，就遇到一家總部設在國外分部設在國內的加工製造企業，總部有意提高原材料成本價格，增大負債，在售價不變的情況下，使收益減低，甚至出現虧損，在虧損後，還會增加投資，常年如此，稅務部門拿這種做法也無可奈何。這種做法被審計人員叫做「轉移定價」。這家企業「長虧不倒」的做法在很多外企中也很盛行。
為什麼要集中財務管理？談財務報告分析的四個視角
轉讓定價是現代企業特別是跨國公司進行國際避稅所借用的重要手段。在現代經濟生活中，許多避稅活動，不論是國內避稅還是國際避稅，都與轉讓定價有關。它們往往通過從高稅國向低稅國或避稅地以較低的內部轉讓定價銷售商品和分配費用，或者從低稅國或避稅地向高稅國以較高的內部轉讓定價銷售商品和分配費用，使國際關聯企業的整體稅收負擔減輕。
貸款高利率利用專有技術等無形資產作價高於國際市場價格，或隱藏在設備價款中的一種手法。外商利用人們不了解設備和技術的真實價格，從中抬高設備價格和技術轉讓價格，將企業利潤向境外轉移。它們在抬高設備價款的同時，把技術轉讓價款隱藏在設備價款中，以躲避特許權使用費收入應納的預提稅。
勞務收費標准「高進低出」。關聯企業之間相互提供服務或勞務，通常是境外公司收費高，境內公司收費低甚至不收費。有的還虛列境外公司費用。
資產評估提高折舊張小姐曾遇到過一家香港公司，每年都要對其房地產進行價值評估，其在華子公司因為要與香港母公司進行合並報表，所以也要同時評估其在華房產。這也是外資一種避稅的有效方法。如房地產評估增值，每年計提的折舊也會相應的增加，納稅自然也會相應減少。
國際避稅地建公司記者還從一位曾在台灣某企業工作過的陳小姐那裡得知，在避稅港注冊也是一種辦法。他們那裡曾經也採用過相同的辦法。在國際避稅地建立公司，然後通過避稅地的公司與其他地方的公司進行商業、財務運作，把利潤轉移到避稅地，靠避稅地的免稅收或低稅收減少稅負。在長三角地區，一些外資企業的投資方來自英屬維爾京群島等地方，而實際在島上，它們可能只有一間辦公室。
運用避稅港進行避稅是跨國納稅人減輕稅負增加收入的手段之一，而維持稅收制度在籌措國家財政資金方面的有效性，又是各國稅務當局面臨的重要任務之一。在跨國納稅人不斷運用避稅港的情況下，國家的稅收權益不斷遭到損害，稅收收入受到影響，稅收的公平原則也相應遭到破壞。因此，許多國家尤其是發達國家特別注意如何防止跨國投資經營者運用避稅港從事避稅活動。
其他方法層出不窮外企避稅另一主要手段是利用關聯交易，高進低出。這種手段佔到避稅金額的60%以上。另外，目前外商投資中國的資金中，60%以上是借貸資金，即便是一些實力雄厚的國際公司也向境內外銀行借大量資金，利用稅前列支利息，達到少交或免交企業所得稅的目的。
反避稅涉及到社會經濟生活的各個部門。稅收制度不夠完備，地區間、部門間的不協調，是避稅形成的客觀原因。專家指出，應從稅法和征管兩方面完善和加強現有稅收體制。首先，現行的涉外的稅法規定外商投資企業享受著和內資企業不同的稅收政策，這種稅收設置，為合法避稅行為提供了一個很大空間。只有內外資企業所得稅合並，才能夠進一步完善稅法和嚴格征管，在反避稅上從根本上打下一個非常好的基礎，否則，現在兩套稅制，隨意性很大。
其次是征管方面。在征管手段上要跟上計算機的信息控制，另外也涉及到出口退稅和騙稅問題，要求海關、外貿部門和稅務機關三方面能夠迅速信息相通，這些方面和國際上都還存在差距，需要進一步改進。
Ⅹ 我的論文題目是淺談營業稅、個人所得稅納稅籌劃（關於律師的）根據這個要求20篇參考文獻，其中要有4篇是英
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[11] 梁文濤. 混合銷售與兼營行為的納稅籌劃[J]企業管理, 2008,(07) .
[12] 王逢寶,雷定安,趙瑜婷. 淺談企業稅收籌劃風險及其對策[J]商場現代化, 2006,(32) .
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