个人所得税法(英文版)(doc 9页)

个人所得税法内容提要：
• Who are the individuals liable to Individual Income Tax?
• What is the income from sources within China?
• What is the income from sources outside China?
• What income earned by an individual is subject to Individual Income Tax?
• How to compute the taxable income if the individual income is in foreign currency, in kind and/ or in securities?
• What does wage, salary income include specifically?
• How are salaries and wages assessed for Individual Income Tax payable?
• How is the “additional deduction for expenses” regulated for wages and salaries?
• How to compute the income tax payable on the bonus income on the year-end in one payment?
• How to compute the income tax payable on the income of welfare in kind?
• How to compute the income tax payable on the income stock options of employees of enterprises?
• How is severance pay taxed?
• How to compute the Individual Income Tax payable on the economic compensation received due to termination of labour contract?
• What income is included in the production and business operatin income earned by Individual Industrial and Commercial Households?
• How to calculate the taxable income of individual Industrial and Commercial Households?
• What are the rules concerning deductions for Individual Industrial and Commercial Households?
• How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households?
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