根据国际惯例,依据住所标准和居住时间,我国将个税纳税人分为居民纳税人和非居民纳税人。居民纳税义务人负有完全纳税的义务,必须就其来源于中国境内外的全部所得缴纳个税;而非居民纳税义务人仅就其来源于中国境内的所得缴纳个税。这里的“住所”是特定概念,不是居住的场所或地方,而是因户籍、家庭、经济利益关系而在中国境内的习惯性居住。
“在中国境内有住所”的个人,指因户籍、家庭、经济利益关系而在中国境内习惯性居住的个人。“在境内居住满一年”指在一个纳税年度中在中国境内居住365日。临时离境的,不扣减日数。这里“临时离境”指在一个纳税年度中一次不超过30日或者多次累计不超过90日的离境。
通俗地说,中国公民或长期定居中国的人,或虽没定居中国,但居住已经满一年(中间虽有离开但时间不长)的外国人及无国籍的人,期间无论是来源于中国境内所得还是境外所得,都属于我国个税纳税人。
“在我国境内无住所又不居住,或者无住所而在境内居住不满一年”的个人,意思是从我国过境,在我国短期逗留(时间不超过一年),如游客、交流访问学者、短期工作者等,这部分人,只要是从我国境内获得收入,都属于个税纳税人。
扩展资料:
个人所得税的纳税义务人,既包括居民纳税义务人,也包括非居民纳税义务人。居民纳税义务人负有完全纳税的义务,必须就其来源于中国境内、境外的全部所得缴纳个人所得税;而非居民纳税义务人仅就其来源于中国境内的所得,缴纳个人所得税。
个人所得税是国家对本国公民、居住在本国境内的个人的所得和境外个人来源于本国的所得征收的一种所得税。在有些国家,个人所得税是主体税种,在财政收入中占较大比重,对经济亦有较大影响。
法定对象
我国个人所得税的纳税义务人是在中国境内居住有所得的人,以及不在中国境内居住而从中国境内取得所得的个人,包括中国国内公民,在华取得所得的外籍人员和港、澳、台同胞。
居民纳税义务人
在中国境内有住所,或者无住所而在境内居住满1年的个人,是居民纳税义务人,应当承担无限纳税义务,即就其在中国境内和境外取得的所得,依法缴纳个人所得税。
非居民纳税义务人
在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人,是非居民纳税义务人,承担有限纳税义务,仅就其从中国境内取得的所得,依法缴纳个人所得税。
对企事业单位的承包经营、承租经营所得
对企事业单位的承包经营、承租经营所得,是指个人承包经营、承租经营以及转包、转租取得的所得,包括个人按月或者按次取得的工资、薪金性质的所得。
劳务报酬所得
劳务报酬所得,是指个人从事设计、装潢、安装、制图、化验、测试、医疗、法律、会计、咨询、讲学、新闻、广播、翻译、审稿、书画、雕刻、影视、录音、录像、演出、表演、广告、展览、技术服务、介绍服务、经济服务、代办服务以及其他劳务取得的所得。
稿酬所得
稿酬所得,是指个人因其作品以图书、报纸形式出版、发表而取得的所得。这里所说的“作品”,是指包括中外文字、图片、乐谱等能以图书、报刊方式出版、发表的作品;“个人作品”,包括本人的著作、翻译的作品等。个人取得遗作稿酬,应按稿酬所得项目计税。
特许权使用费所得
特许权使用费所得,是指个人提供专利权、著作权、商标权、非专利技术以及其他特许权的使用权取得的所得。提供著作权的使用权取得的所得,不包括稿酬所得。作者将自己文字作品手稿原件或复印件公开拍卖(竞价)取得的所得,应按特许权使用费所得项目计税。
利息、股息、红利所得
利息、股息、红利所得,是指个人拥有债权、股权而取得的利息、股息、红利所得。利息是指个人的存款利息(国家宣布2008年10月8日次日开始取消利息税)、货款利息和购买各种债券的利息。
股息,也称股利,是指股票持有人根据股份制公司章程规定,凭股票定期从股份公司取得的投资利益。红利,也称公司(企业)分红,是指股份公司或企业根据应分配的利润按股份分配超过股息部分的利润。股份制企业以股票形式向股东个人支付股息、红利即派发红股,应以派发的股票面额为收入额计税。
财产租赁所得
财产租赁所得,是指个人出租建筑物,土地使用权、机器设备车船以及其他财产取得的所得。财产包括动产和不动产。
财产转让所得
财产转让所得,是指个人转让有价证券、股权、建筑物、土地使用权、机器设备、车船以及其他自有财产给他人或单位而取得的所得,包括转让不动产和动产而取得的所得。对个人股票买卖取得的所得暂不征税。
偶然所得
偶然所得,是指个人取得的所得是非经常性的,属于各种机遇性所得,包括得奖、中奖、中彩以及其他偶然性质的所得(含奖金、实物和有价证券)。个人购买社会福利有奖募捐奖券、中国体育彩票,一次中奖收入不超过10000元的,免征个人所得税,超过10000元的,应以全额按偶然所得项目计税(截止至2011年4月21日的税率为20%)。
其他所得
除上述10项应税项目以外,其他所得应确定征税的,由国务院财政部门确定。国务院财政部门,是指财政部和国家税务总局。截止1997年4月30日,财政部和国家税务总局确定征税的其他所得项目有:
(一)个人取得“蔡冠深中国科学院院士荣誉基金会”颁发的中国科学院院士荣誉奖金。
(二)个人取得由银行部门以超过国家规定利率和保值贴补率支付的揽储奖金。
(三)个人因任职单位缴纳有关保险费用而取得的无偿款优待收入。
(四)对保险公司按投保金额,以银行同期储蓄存款利率支付给在保期内未出险的人寿保险户的利息(或以其他名义支付的类似收入)。
(五)股民个人因证券公司招揽大户股民在本公司开户交易,从取得的交易手续费中支付部分金额给大户股民而取得的回扣收入或交易手续费返还收入。
(六)个人取得部分单位和部门在年终总结、各种庆典、业务往来及其他活动中,为其他单位和部门的有关人员发放现金、实物或有价证券。
(七)辞职风险金。
(八)个人为单位或者他人提供担保获得报酬。
个人取得的所得,如果难以定界是哪一项应税所得项目,由主管税务机关审查确定。
参考资料:百度百科-个人所得税
求一篇英语作文的自我介绍~
面试英语:自我介绍A:Good morning. I'm Lydia Shen, the manager of the company. What's your name please?B:How do you do, Miss Shen. My name is Penny Zhao. And I'm coming for your advertisement for a trainee salesperson.A:How do you do, Penny? Well, for this job, we need people to work hard. Do you think you're suitable for this kind of job?B:Oh, yes, I think so.A:Ok. Please talk something about yourself or introduce yourself.B:……A:早上好。
我是Lydia Shen,这个公司的经理。
你叫什么名字。
B:你好,沈小姐。
我叫Penny。
我是来应聘见习推销员的。
A:你好,Penny。
对于这个工作,我们需要刻苦能干的人,你觉得你能适应这样的工作吗?B:恩,我想我能。
A:好吧。
那就说说你的情况吧,或者介绍一下自己。
B:……该介绍自己了,那么在面试中怎么做自我介绍呢?先来看一些背景知识:Background:面试时需要做自我介绍,这个时候不要细致地谈自己的生活情况或者工作经验,而是要想方设法地让面试官对你有所了解,告诉他一些事情,这些事情应该使你在招聘过程中具有优势。
或许你想选取一些有人情味的故事讲给他听,但这么做,你要有把握与面试官的想法吻合。
或者可以概述一下最近你干的工作和你正在申请的工作有什么联系,有怎样的帮助,以及你为什么要到这家公司工作等等。
特别值得提的是,要举例子,这样你的回答才更具真实性,更容易被接受,才能给对方留下深刻的印象。
或者当面试官让你做自我介绍的时候,你可以主动问一下对方想知道自己哪方面的情况,这样也便于你的回答更加有针对性。
但是这种做法的前提是你对面前的这个面试官有一定的把握,确信这样追问不会引起对方的反感才行。
有了这些背景知识,我们再掌握一些基本的单词和常用的句型来帮助我们理解对方的话和组织语言表达清楚自己的意思就足够了:Words & Expressions:part-time job: 兼职工作full-time: 全职position / vacancy: 职位,空缺manager: 经理director: 主任president: 董事长,总经理General Manager: 总经理saleperson: 推销员engineer: 工程师accountant: 会计degree: 学位 introduce:(动词) 介绍introduction: (名词)介绍Let me introduce myself. / Let me do some introduction. 让我来介绍一下自己。
Which aspect do you want to know about me?或者 What do you want to know about myself? 您想知道我哪方面的情况?
关于自我介绍的英语作文
Teacher Hello, I am glad to introduce myself to do here. My name is XXX, you can call me the English name is XXX. I am XX years old, graduated from tertiary institutions, I majored in Business Japanese. Many of my classmates have started working out, some classmates are still looking for a suitable job to worry about. At University, I served as squad leader in the class for the Class organized a lot of extra-curricular activities, I enjoy and students together, interpersonal skills, is too important for me, especially to work in the future, interpersonal relationships become even more important.Normal apart from studying, I enjoy and teachers communicate, my teachers are the Japanese, she was always very amiable and I say a lot about the Japanese view of things and travel. Apart from that, I still enjoy music, such as classical music, soft music, country music and so on, feel that listening to music study and be able to release from the pressures of life. Of course, I also like the English, even though my English is not so good right. Normally I like watch movies in Europe and America, for example,>>. 中文: 老师您好,很高兴今天能在这里做自我介绍.我的名字叫XXX,你也可以叫我的英文名XXX.我今年XX岁,刚从大专院校毕业,我的专业是商务日语.我的许多同学已经开始出来工作了,还有一部分同学还在为找一份合适的工作而烦恼.在大学的时候,我在班上担任班长,为班级组织了许多的课外活动,我很喜欢和同学们一起,人际关系对于我来说太重要了,特别是在以后出来工作,人际关系显得更重要.平时除了学习,我更喜欢和外教交流,我的外教是日本人,她总是很和蔼的和我说好多关于日本景色及旅游方面的东西.除此之外,我还很喜欢音乐,例如古典音乐,轻音乐,乡村音乐等等,觉得听音乐能够释放来自学习及生活的压力.当然,我也很喜欢英语,尽管我的英语说得不是那么好.平时我很喜欢看欧美的电影,例如,>>. 或者:、 my name is xx,I am 18.I come from xxx.My hobby is reading.I often read books alone,but i do not feel lonely,because the book is talking with me.by reading books,i learn a lot of knowledge about the world and our lives.i like reading chinese novels and ancient poems,i think they are wonderful.i like chinese culture so much that i also want to learn another kind of language.i think it is wonderful too.l also want to introduce chinese to the world.let more people know how beautiful cultures are!
关于写自我介绍的英语作文
Hello, everyone. My name is ... I am .. years old. I am a middle school student. I am interested in spots. I can run fast. I go running or jogging almost every day. Swimming is my favorite sport. I can also play tabel tennis, but I can't play tennis. I am kind and friendly. I am always ready to help others. I am good at English and Chinese. But my history is a bit weak. I will work hard on it. I hope I can be one of the top students in our school.I also like traveling very much. I have been to many places, such as, Shanghai, Guangzhou, Chongqin and Dalian. But my favorite place is Beijing because it is the capital of China with a long history. When I grow up, I want to be a tour guid so that I can travel around the world and help lots of people to know more about the famous places.Everybody is good, my name is called He xuan, my English name is called Angle. Everybody knew that Angle is the angel meaning, I hoped that I forever can look like the angel equally happily, joyful, is carefree all day! I in the sixth grade, faced with rose the middle school now, father and mother, grandfather paternal grandmother, teacher schoolmates place the very big expectation to me, I will certainly not disappoint their expectation, will study diligently, passes an examination junior middle school's key class! In the future will BECome social a person of GREat ability and tremendous potential, will make the contribution for the motherland! 中文: 大家好,我的名字叫何璇,我的英文名字叫Angle。
大家知道吗,Angle是天使的意思,我希望我永远都会像天使一样开开心心,快快乐乐,整天无忧无虑的!我现在上六年级了,面临升中学了,爸爸妈妈,爷爷奶奶,老师同学都给我寄予很大的期望。
我一定不会辜负他们的期望,努力学习,考上初中的重点班!将来成为社会的栋梁之才,为祖国做出贡献!I'm a boy and I'm 14 years old. I live at Tianchao Garden in Shangqiu city.I study hard and I like play basketball very much. I study Chinese、English、maths and History and some other subject at school.I study hard. My favorite subject is English.I often find chance to practice English.China has joined WTO and Beijing will host the 2008 Olympics,English is more and more important .I will study hard and be dedicate to my homeland.一定要采纳!
个人简历的英语作文
个人简历的英语单词是resume。
词汇分析音标:英 [r??zju?m; ?r?zj?me?]释义:n. 摘要;[管理] 履历,简历vt. 重新开始,继续;恢复,重新占用vi. 重新开始,继续短语Resume 简历personal resume 个人简历 ; 人简历 ; 人履历表 ; 个人履历表Waypoint Resume 回复导航点job resume 工作简历 ; 求职简历 ; 应聘简历 ; 求职个人简历resume macro 继续执行宏 ; 继续执行宏英语Resume Certificate 简历证书 ; 简历证明例句1、How soon should agriculture resume after a disaster? 灾难之后应该如何尽快恢复农业?2、If you have a gap in your resume, work on clever ways to describe it. 如果你和你的简历中描述的有一定的差距,用聪明的方式描述它。
3、Pyongyang vowed to resume activity there by the end of this week. 平壤方面扬言要在本周末恢复在那里的活动。
4、In fact, America will have to resume dialogue one day. 事实上,美国终将有一天会被迫恢复对话。
5、You can resume or pause the endpoints through these panels. 您可以通过这些面板恢复或暂停端点。
英语作文自我介绍
Hello,everyone.My name is Xia Yunhan.I'm from China.I'm 15 years old. I'm studying at Nankang No.3 junior school.I like collecting stamps,especially animal stamps.I have been collecting stamps for 5 years.So now I have 1000 stamps.I also like singing.I think it is very interesting for me to do that.Well,on weekends,I often go somewhere by boat or go to the movies,it makes me very happy,I think.And I dream of becoming a soldier some day.I'm sure that it can come true,because I'm a pretty brave girl.
英语作文自我介绍
第一句应该会的啊 自己想想下面的仅供参考 呵呵The family in the north Jiangcheng Jilin, here has the beautiful rime, the Peking opera's second hometownThe disposition splits very much. Because I am the pisces moreover or AB blood-group ^o^! The interest is in a daze, sleeps, the surfer, listens to the song to like reading Guo Jingming's article, likes the star is TVXQ, because of them very diligently! The unusual appreciation can shoot the human who the piano and dances, because felt that is graceful.
自我介绍的英语作文
Hello,everyone.my name is xiao qi.I'm seventeen years old.I like reading some magazines and books.I also like going shopping with my friends. Although having studied me is really not very good, I am able to make great efforts to go and learn , I should like to be able to be admitted to university in self ideal hereafter.大家好,我的名字叫晓琪,我17岁,喜欢打羽毛球,看杂志和一些课外阅读,我还喜欢跟朋友去购物,虽然学习上我并不是很好,但是我会努力去学,我希望以后可以考上自己理想中的大学。
英语作文自我介绍 带翻译 谢谢
To introduce myself(介绍我自己)Hello,every one!(大家好)My name is **** . (我叫****)I'm a 15 years old boy. (我是一个15岁的男孩)(具体情况自己改)I live in the beautiful city of Rizhao.(我住在美丽的Rizhao城)(你可以把Rizhao改成自己家乡的城市的名称的拼音)I'm an active ,lovely and clever boy.(我是一个活跃的可爱的聪明的男孩)In the school , my favourite subject is maths . (在学校,我最喜欢数学)Perhaps someone thinks it's difficult to study well .(也许有些人认为这很难学)But I like it.(但我喜欢他)I belive that if you try your best, everything can be done well.(我相信每件事付出努力就会有害结果)I also like sports very much.(我也很喜欢运动)Such as,running,volleyball and so on. (像跑步、排球等等)I'm kind-hearted.(我很热心)If you need help ,please come to me .(如果你需要帮助,就来找我)I hope we can be good friends!(我希望我们能成为好朋友)OK.This is me .A sunny boy.(好了,这就是我,一个阳光男孩)
大学英语自我介绍的作文
Good morning,ladies and gentlemen,boys and girls.Now ,It's my turn.My name is Edgar,a high school student.I am very honored to be here to give you a speech.Also it's a good chance for me to improve my English.I hope I can make a good performance today.The topic of my speech is "After studying here".Before I came here,I can never imagine that I can learn so much knowledge about other countries,which can't be got from my books in school.Three months ago,I took my first class.Unfortunately,I felt so embarrassed,because I even can't speak any words,though I know I really love English .After that,I took some of my tutor's advice and previewed the lesson that I'll learn.What's more,In every class,I JUST try my best to say as much as possible.Now,I can only remember It's a really hard time.What's worse,I had to go to my high school and went there at the same time.After several weeks,I began to get used to the atmosphere in web .At least I'm not afraid to speak in front of my tutor and foreign teachers.During web's period,I found I had improved a lot,both physically and mentally.For example,how to be a confident person,how to plan for my future.And the most important is that I have learnt how to communicate with others,which is a necessary skill.Nowadays studying is not the only thing that we high school students should do,there are some more important things we have ignored.First,I am grateful for my parents.They have spent so much money for me,but never ask for anything in return.I really know how hard it is to work on such living conditions.Now It's time to introduce my tutor sally.It was she that led me to the right studying here.It was she that helped me deal with all kinds of annoying things.Also there are some other teachers that I appreciate,especially Laura and Anita.Of course,I like to take foreign teachers' classes.Anyway,thanks all of you!I know I am young; there is a long way in my life.I have to face the difficulties and solve them by myself.But i know i must keep on my dream,I agree that If you put your mind to,you can accomplish anything.I know i'm not the best ,but i'm the most diligent one.I hope you can remember me ,an ordinary boy.
求一篇自我介绍的英文作文!
1、My name is Yuwei Chen. I am twelve years old and study in Hong'an Number Two Middle School. I want to be a fashion designer later. My father is a civil servant with a strong figure. My mum is an office lady. She is slender and very pretty 2、I am very glad to introduce myself to you. My name is... I am 12 years old this year. I am tall, about 1.65. I have a round face with two big black eyes. I work hard and I can always get good grades. And I am good at English and maths. I often help my classmates with their English and they like me very much. I like all kinds of sports. But I like playing basketball best and I often play it with my classmates after school. I like music, too. In my free time I like playing the piano and I can play it very well. 我很高兴向你们做自我介绍. 我叫..我今年12. 我高个子,大约1.65m. 我圆脸黑色的大眼睛. 我学习很刻苦,经常能取得好成绩. 我数学和英语都学得好. 我经常帮同学们学英语,他们很喜欢我. 我喜欢各种体育. 但我最喜欢足球. 我经常放学后和同学们踢足球.我也喜欢音乐. 我业余喜欢弹钢琴并且弹得很好 3、Good morning, ladies and gentlemen, boys and girls. Now ,It's my turn. My name is Edgar, a high school student. I am very honored to be here to give you a speech. Also it's a good chance for me to improve my English. I hope I can make a good performance today. The topic of my speech is "After studying here". Before I came here,I can never imagine that I can learn so much knowledge about other countries, which can't be got from my books in school. Three months ago, I took my first class. Unfortunately, I felt so embarrassed, because I even can't speak any words, though I know I really love English . After that, I took some of my tutor's advice and previewed the lesson that I'll learn. What's more, In every class, I JUST try my best to say as much as possible. Now,I can only remember It's a really hard time. What's worse, I had to go to my high school and went there at the same time. After several weeks, I began to get used to the atmosphere in web .At least I'm not afraid to speak in front of my tutor and foreign teachers. During web's period,I found I had improved a lot, both physically and mentally. For example, how to be a confident person, how to plan for my future. And the most important is that I have learnt how to communicate with others, which is a necessary skill. Nowadays studying is not the only thing that we high school students should do, there are some more important things we have ignored. First, I am grateful for my parents. They have spent so much money for me, but never ask for anything in return. I really know how hard it is to work on such living conditions. Now It's time to introduce my tutor sally. It was she that led me to the right studying here. It was she that helped me deal with all kinds of annoying things. Also there are some other teachers that I appreciate, especially Laura and Anita. Of course, I like to take foreign teachers' classes. Anyway, thanks all of you! I know I am young; there is a long way in my life. I have to face the difficulties and solve them by myself. But i know i must keep on my dream, I agree that If you put your mind to, you can accomplish anything. I know i'm not the best ,but i'm the most diligent one。
I hope you can remember me ,an ordinary boy.
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