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所得税是国家对个人、企业和单位的各种所得征收的税。所谓各种所得,是指单位和个人从事生产经营、投资、劳动或把财产、权利供人使用而取得的利润,以及劳务报酬、工薪、利息、股息、红利、财产租赁收入及特许权使用费收入等各种收入和所得。我国现行所得税制度是按经济性质和涉外关系分别设置税种、采取不同办法征收的。从广义上讲,对企业和个人收益征收的国营企业调节税、个人收入调节税和农(牧)业税,也可归并于所得税类。
Income tax is a tax that the state imposes on individuals, businesses, and units for various types of income. The so-called income refers to the profits that units and individuals engage in in production and management, investment, labor or the use of property and rights for human use, as well as labor remuneration, wages, interest, dividends, dividends, property lease income, and royalties. Income and other income and income. The current income tax system in China is based on the nature of the economy and foreign-related relations. Taxes are set separately and different methods are adopted. Broadly speaking, the state-owned enterprise adjustment tax, personal income adjustment tax, and agricultural (living) tax, which are levied on the income of enterprises and individuals, may also be classified as income tax.