Ⅰ 急求个人所得税英文文献，字数3000字左右
参考： 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 有关“个人所得税论文”的参考文献有哪些，最好是最近几年的
《中华人民共和国个人所得税法》
税务总局纳税服务司解答纳税咨询热点问题 新华网
按家庭征个税 正进行技术准备 ．人民网
还有就是国家税务总局的官网
。。。。。。。。。。。希望能帮到你
Ⅲ 个人所得税英文参考文献
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 有关个人所得税的参考文献或者书籍,最好是近两年的，个税改革之后的，多多益善。
论文写作，先不说内容，首先格式要正确，一篇完整的论文，题目，摘要（中英文），目录，正文（引言，正文，结语），致谢，参考文献。规定的格式，字体，段落，页眉页脚，开始写之前，都得清楚的，你的论文算是写好了五分之一。
然后，选题，你的题目时间宽裕，那就好好考虑，选一个你思考最成熟的，可以比较多的阅读相关的参考文献，从里面获得思路，确定一个模板性质的东西，照着来，写出自己的东西。如果时间紧急，那就随便找一个参考文献，然后用和这个参考文献相关的文献，拼出一篇，再改改。
正文，语言必须是学术的语言。一定先列好提纲，这就是框定每一部分些什么，保证内容不乱，将内容放进去，写好了就。
参考文献去中国知网搜索，校园网免费下载。
合适记得采纳哈
Ⅳ 急求多篇（至少两篇）关于个人所得税（改革）的英文参考文献，最好是近几年的。
你好：
因为你的范围太大，不知道你需求的范围，
有关个税请搜寻indivial income tax来查找你要的资料，谢谢0o0
Ⅵ 个人所得税改革方面最近几年的论文参考文献
[2]
师东菊,安祥林,赵兴艳.
企业战略成本管理中存在的问题及策略研究[J].
中国科技信息,
2007,(02)
.
[3]
王宁.
现代企业战略成本管理的探讨[J].
会计之友(中旬刊),
2007,(05)
.
[4]
李春献,高安吉,刘均敏.
战略成本管理的特点及其应用[J].
企业改革与管理,
2007,(01)
.
[5]
袁华.
战略成本管理的基本分析框架[J].
商场现代化,
2007,(14)
.
[6]
任利军,李永,张永宏.
战略成本管理方法及其实施程序探析[J].
会计之友(下),
2007,(03)
.
[7]
熊建新.
战略成本管理的运用[J].
审计与理财,
2007,(02)
.
[8]
刘芳.
实施战略成本管理应注意的若干问题[J].
商场现代化,
2007,(03)
.\
Ⅶ 关于 个人所得税公平的论文英文参考文献 求助
可以下载一个翻译文件，就行了。
Ⅷ 急求个人所得税参考文献（一定要国外的3-4篇），在线等。。。。。
邮箱给我，我给你发
[email protected]
Ⅸ 求合理避税分析的一些参考文献(最好有外文的)
所谓避税是指企业为了实现利润最大化和税负最低化，研究各国税收法律之间的差异，策划个人或集团内部财务节税计划，以规避纳税。
外资企业都各有避税秘方，虽然说避税违反了税收立法意图，有悖于政府的税收政策导向，但避税并不违法，法律上存在合理避税之说。正因如此，很多外资企业采取各种招术，以达合理避税的目的。
转让定价毕马威会计师事务所张小姐透露，他们在审计外资企业的时候，常会遇到一些利用现有中国税法不健全进行转让定价的避税方法。
张小姐举例说，她在审计中，就遇到一家总部设在国外分部设在国内的加工制造企业，总部有意提高原材料成本价格，增大负债，在售价不变的情况下，使收益减低，甚至出现亏损，在亏损后，还会增加投资，常年如此，税务部门拿这种做法也无可奈何。这种做法被审计人员叫做“转移定价”。这家企业“长亏不倒”的做法在很多外企中也很盛行。
为什么要集中财务管理？谈财务报告分析的四个视角
转让定价是现代企业特别是跨国公司进行国际避税所借用的重要手段。在现代经济生活中，许多避税活动，不论是国内避税还是国际避税，都与转让定价有关。它们往往通过从高税国向低税国或避税地以较低的内部转让定价销售商品和分配费用，或者从低税国或避税地向高税国以较高的内部转让定价销售商品和分配费用，使国际关联企业的整体税收负担减轻。
贷款高利率利用专有技术等无形资产作价高于国际市场价格，或隐藏在设备价款中的一种手法。外商利用人们不了解设备和技术的真实价格，从中抬高设备价格和技术转让价格，将企业利润向境外转移。它们在抬高设备价款的同时，把技术转让价款隐藏在设备价款中，以躲避特许权使用费收入应纳的预提税。
劳务收费标准“高进低出”。关联企业之间相互提供服务或劳务，通常是境外公司收费高，境内公司收费低甚至不收费。有的还虚列境外公司费用。
资产评估提高折旧张小姐曾遇到过一家香港公司，每年都要对其房地产进行价值评估，其在华子公司因为要与香港母公司进行合并报表，所以也要同时评估其在华房产。这也是外资一种避税的有效方法。如房地产评估增值，每年计提的折旧也会相应的增加，纳税自然也会相应减少。
国际避税地建公司记者还从一位曾在台湾某企业工作过的陈小姐那里得知，在避税港注册也是一种办法。他们那里曾经也采用过相同的办法。在国际避税地建立公司，然后通过避税地的公司与其他地方的公司进行商业、财务运作，把利润转移到避税地，靠避税地的免税收或低税收减少税负。在长三角地区，一些外资企业的投资方来自英属维尔京群岛等地方，而实际在岛上，它们可能只有一间办公室。
运用避税港进行避税是跨国纳税人减轻税负增加收入的手段之一，而维持税收制度在筹措国家财政资金方面的有效性，又是各国税务当局面临的重要任务之一。在跨国纳税人不断运用避税港的情况下，国家的税收权益不断遭到损害，税收收入受到影响，税收的公平原则也相应遭到破坏。因此，许多国家尤其是发达国家特别注意如何防止跨国投资经营者运用避税港从事避税活动。
其他方法层出不穷外企避税另一主要手段是利用关联交易，高进低出。这种手段占到避税金额的60%以上。另外，目前外商投资中国的资金中，60%以上是借贷资金，即便是一些实力雄厚的国际公司也向境内外银行借大量资金，利用税前列支利息，达到少交或免交企业所得税的目的。
反避税涉及到社会经济生活的各个部门。税收制度不够完备，地区间、部门间的不协调，是避税形成的客观原因。专家指出，应从税法和征管两方面完善和加强现有税收体制。首先，现行的涉外的税法规定外商投资企业享受着和内资企业不同的税收政策，这种税收设置，为合法避税行为提供了一个很大空间。只有内外资企业所得税合并，才能够进一步完善税法和严格征管，在反避税上从根本上打下一个非常好的基础，否则，现在两套税制，随意性很大。
其次是征管方面。在征管手段上要跟上计算机的信息控制，另外也涉及到出口退税和骗税问题，要求海关、外贸部门和税务机关三方面能够迅速信息相通，这些方面和国际上都还存在差距，需要进一步改进。
Ⅹ 我的论文题目是浅谈营业税、个人所得税纳税筹划（关于律师的）根据这个要求20篇参考文献，其中要有4篇是英
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[2] 盖地,钱桂萍. 试论税务筹划的非税成本及其规避[J]当代财经, 2005,(12) .
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[5] 刘芳. 浅析企业税务筹划的技巧及风险防范[J]经济师, 2006,(03) .
[6] 王珍义. 税收筹划的风险及其防范[J]经济问题, 2004,(01) .
[7] 桂高平. 税收筹划的风险及其控制[J]审计与理财, 2007,(01) .
[8] 郭梅,张凤英. 纳税筹划失败的原因及对策[J]会计之友(下旬刊), 2007,(11) .
[9] 张秋艳. 浅析企业税务筹划的风险及防范[J]会计之友(中旬刊), 2007,(07) .
[10] 陈琼. 纳税筹划风险的理性思考[J]财会研究, 2005,(07) .
[11] 梁文涛. 混合销售与兼营行为的纳税筹划[J]企业管理, 2008,(07) .
[12] 王逢宝,雷定安,赵瑜婷. 浅谈企业税收筹划风险及其对策[J]商场现代化, 2006,(32) .
[13] 张新平. 税务筹划的博弈分析[J]审计月刊, 2004,(12) .
[14] 董德志. 企业税务筹划的风险与防范[J]冶金财会, 2007,(05) .
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