individual income tax law

part one is the general introduction of individual income tax law, including the definition, essentials and the history.

第一部分为第一章，是对个人所得税法的基本介绍，包括个人所得税法的内涵、构成要素、以及历史沿革等。

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article 70 staff and workers of a joint venture shall pay individual income taxes in accordance with the individual income tax law of the people's republic of china.

第七十条合营企业的职工应根据《中华人民共和国个人所得税法》缴纳个人所得税。

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we will conscientiously implement the revised individual income tax law and lower the tax burden on low-and middle-income people.

认真实施修改后的个人所得税法，减轻中低收入者的税负。

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individual income tax law system has formed three basic modes of tax system, namely classified income tax system, comprehensive income tax system, and classified comprehensive income tax system.

世界各国个人所得税法律制度发展至今形成了三种基本的税制模式，即分类所得税制、综合所得税制、分类综合所得税制。

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A key inclusion is a proposed amendment to the Individual Income Tax Law.

一项主要的内容是个人所得税法的修正草案。

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reform and optimization of our country's individual income tax law under guidance by the ability-to-pay principle of taxation

量能课税原则下我国个人所得税法的改革与完善

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it is necessary to learn some suitable experience of related tax law reformation from other countries and to reform our individual income tax law on the principle of efficiency and justice.

应借鉴国外相关税法改革的经验，本着提高税收效率、公平调节社会财富分配的原则加以修订。

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Part two defines the individual income tax in law.

第二部分是个人应税所得的法律界定。

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Part ⅱ introduces the history of the Chinese Individual Income Tax Law, and discusses the defect of our deduction system.

第二部分，介绍了我国个人所得税法发展的历史及现行费用扣除标准，分析了我国费用扣除制度的缺陷；

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Since the implementation of Chinese individual income tax law for 30 years, individual income tax revenue has increased year by year. Individual income tax becomes an increasingly important tax. However, with economic development, the defects in practice are gradually exposed.

我国的个人所得税法实施的30年以来，个人所得税税收收入逐年增长，个人所得税在我国税收收入中所占比例日益提高。

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penetrating principle of the fairness of tax in the individual income tax is consistently an important content of individual income tax law system.

将税收公平原则贯穿个人所得税法的始终是个人所得税法律制度完善的重要内容。

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individual income tax law of our country by the tax is the classified under the mode of extra progressive tax rate of proportional rate coexist with form.

我国个人所得税法采用的是分类课税模式下的超额累进税率与比例税率并存的税率形式。

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what value goals the individual income tax law purses have the decisive influence on the its overall frames and concrete systems design.

追求何种价值目标，对于个人所得税法的总体框架和具体制度设计具有总括性、决定性的影响。

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individual income tax law must have the principle of efficiency and justice, for it is a law that directly affects everybody's life.

个人所得税法是一部直接与千家万户切身利益相关的法律，应体现效率和公平原则。

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suggestion on further reformation of individual income tax law

关于进一步改革我国个人所得税法的几点建议

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study on several questions of individual income tax law of china several theoretic problems in the 3rd amendment to the individual income tax law

我国个人所得税法若干问题研究《个税法》修改中的几个理论问题

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part ⅲ describes the history of american individual income tax law, and introduces american deduction system.

第三部分，介绍了美国个人所得税法的发展历史和美国的费用扣除制度；

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part three is the conclusion. available suggestions are made to the current individual income tax law based on experience we learn from other countries, so as to perfect it.

第三部分为第七章，通过借鉴外国个人所得税法，结合我国国情，提出完善个人所得税法的设想方案。

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on the reform of china's individual income tax system& starting from the revision of individual income tax law

浅论我国个人所得税法律制度改革&从《个人所得税法》的修改谈起

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How will the New Individual Income Tax Law Impact on You?

新个人所得税法对您影响几何？

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several theoretic problems in the 3rd amendment to the individual income tax law

《个税法》修改中的几个理论问题

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Comparative Study on Essentials of Individual Income Tax Law between Foreign Countries and China The Thinking of Type: The Legal Philosophy Base for the Existing of Normative Elements in the Criminal Law

中外个人所得税法构成要素的比较研究类型思维：刑法中规范构成要件要素存在的法理根据

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This section describes the two different legislative systems in China and the United States from the Individual Income Tax Law and Enterprise income tax law ( corporation income tax law).

本部分从个人所得税法和企业所得税法（公司所得税法）两个不同的立法制度来阐述中国和美国所得税法的发展与变革。

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the wages, salaries or other legitimate income earned by the foreign staff and workers of contractual joint ventures, after the payment of the individual income tax according to law, may be remitted abroad.

合作企业的外籍职工的工资收入和其他合法收入，依法缴纳个人所得税后，可以汇往国外。

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restraining the fair value of individual income tax law have economic terms, political terms, system terms, technological terms and international trends.

制约个人所得税法的公平价值的因素有经济条件、政治条件、制度条件、技术条件和国际趋势。

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