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个人(Individuals)、公司(Corporations)、合伙企业(Partnership)、遗产(Estates)和信托(Trusts)是西方国家所得税法所规定的几种纳税人。现简要介绍如下: 一、个人(Individuals) 个人一般是指自然人,是西方国家法定的最基本的纳税主体。两方国家的税法都规定,一切个人的应税所得都应纳税。“个人”纳税人是指一切个人,与个人的年龄、家庭状态等因素无关。未成年子女只要取得收入的,包括通过其名下拥有的财产取得的所得,或通过提供劳务取得的所得,一律都要纳税。
Individuals, Corporations, Partnership, Estates, and Trusts are several types of taxpayers under the income tax laws of Western countries. Now briefly introduced as follows: First, individuals (Individuals) Individuals generally refers to natural persons, is the statutory Western taxpayers the most basic. Tax laws in both countries stipulate that all individuals’ taxable income should be taxed. An “individual” taxpayer refers to all individuals and has nothing to do with the individual’s age, family status and other factors. Minor children are subject to tax whenever they earn income, including income derived from property owned by them or from the provision of labor services.