2020年ACCA备考资料干货分享：wages and salaries 工资、薪金
来源：长理培训发布时间：2020-03-11 12:31:48
domicilen. 住宅，住所，永久居住 v.使定居
wages and salaries 工资、薪金
individual industrial and commercial households 个体工商户
contracted or leased operation 承包、承租经营
remuneration for personal service 劳务报酬
author’s remuneration 稿酬
royalty 特许权使用费
contingent income 偶然所得
progressive rate 累计税率
flat rate 比例税率
excessively high 畸高的
additional tax can be levied at a rate 加成征收
treasury bond/national debt 国债
welfare benefits 福利费
survivor pensions 抚恤金
relief payments 救济金
insurance indemnities 保险赔款
international conventions 国际公约
income exempt from tax 免税所得
taxable income 应纳税所得
the additional deduction for expenses 附加减除费用
creditable amount 扣除额
file one’s tax return 办理纳税申报
withholding in full for all taxpayers 全员全额扣缴
self-reporting taxpayer 自行申报纳税人
tax authorities 税务机关
pay in advance in monthly installment* 分月预缴
excess payment refunded and deficiency repaid* 多退少补
savings deposit 储蓄存款
handling fees 手续费
schedule of individual income tax rates 个人所得税税率
湘公网安备:43011102000856号 
点击加载更多评论>>