个人所得税英文参考文献

急求个人所得税英文文献，字数3000字左右~

参考： http://zhidao.baidu.com/question/54466532.html

Personal Income Tax

Personal Income Tax (PIT) is a direct tax levied on income of a person. A person means an individual, an ordinary partnership, a non-juristic body of person, a deceased person and an undivided estate. In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.

1. Taxable Person

Taxpayers are classified into "resident" and "non-resident". "Resident" means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand on a cash basis, regardless where the money is paid, as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.

2. TAX BASE

2.1 Assessable Income
Income chargeable to the PIT is called "assessable income". The term covers income both in cash and in kind. Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, are also treated as assessable income of the employee for the purpose of PIT.

Assessable income is divided into 8 categories as follows:
(1) income from personal services rendered to employers;
(2) income by virtue of jobs, positions or services rendered;
(3) income from goodwill, copyright, franchise, other rights, annuity or income in the nature of annual payments derived from a will or any other juristic Act or judgment of the Court;
(4) income in the nature of dividends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the reduction of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings;
(5) income from letting out of property on hire and from breaches of installment sales or hire-purchase contracts;
(6) income from liberal professions;
(7) income from construction and other contracts of work;
(8) income from business, commerce, agriculture, industry, transport or any other activity not specified earlier.
2.2 Deductions and Allowances

Certain deductions and allowances are allowed in the calculation of the taxable income. Taxpayers shall make deductions from assessable income before the allowances are granted. Therefore, taxable income is calculated by:

TAXABLE INCOME = assessable income - deductions - allowances
Deductions allowed for the calculation of PIT

Type of Income Deduction
Income from employment

Income received from copyright
Income from letting out of property on hire
- Building and wharves
- Agricultural land
- All other types of land
- Vehicles
- Any other type of property

Income from liberal professions

Income derived from contract of work whereby the contractor provides essential materials besides tools
Income derived from business,commerce, agriculture, industry, transport, or any other activities not specified earlier
40% but not exceeding 60,000 Baht
40% but not exceeding 60,000 Baht

30%
20%
15%
30%
10%

30% except for the medical profession where 60% is allowed
actual expense or 70%

actual expense or 65-85% depending on the types of income


Allowances (Exemptions) allowed for the calculation of PIT

Types of Allowances Amount
Personal allowance

- Single taxpayer

- Undivided estate

- Non-juristic partnership or body of persons


Spouse allowance

Child allowance (child under 25 years of age and studying at educational institution, or a minor, or an adjusted incompetent or quasi-incompetent person)

Parents allowance (parents over 60 years of age with income less than 30,000 Baht)

Old age allowance (over 65 years of age)


30,000 Baht for the taxpayer

30,000 Baht for the taxpayer's spouse

30,000 Baht for each partner but not exceeding 60,000 Baht in total


30,000 Baht

15,000 Baht each (limited to three children)


30,000 Baht each


190,000 Baht income exemption each

Education (additional allowance for child studying in educational institution in Thailand)

Life insurance premium paid by taxpayer or spouse

Approved provident fund contributions


Long term equity fund 2,000 Baht each child


Amount actually paid but not exceeding 50,000 Baht each

Maximum allowance (exemption) of 300,000 Bath, but not exceeding 15% of income

Maximum allowance (exemption) of 300,000 Bath, but not exceeding 15% of income
Home mortgage interest


Social insurance contributions paid by taxpayer or spouse

Charitable contributions Amount actually paid but not exceeding 50,000 Baht

Amount actually paid each


Amount actually donated but not exceeding 10% of income after standard deductions and allowances


2.3 Tax Credit for Dividends

Any taxpayer who domiciles in Thailand and receives dividends from a juristic company or partnership incorporated in Thailand is entitled to a tax credit. In computing assessable income, a taxpayer shall gross up his dividends by the amount of the tax credit received. The amount of tax credit is then creditable against his tax liability.

Tax credit = dividend x corporate tax rate/(100-corporate tax rate)

3. Tax Rates

3.1 Progressive Tax Rates

Personal income tax rates applicable to taxable income are as follows.
Tax rates of the Personal Income Tax

Taxable Income Tax Rate (%) Tax Amount Accumulated Tax
0 - 80,000 (before 2004) Exempt - -
0 - 100,000 (2004 onwards) Exempt - -
100,001 - 500,000 10 40,000 40,000
500,001 - 1,000,000 20 100,000 140,000
1,000,001 - 4,000,000 30 900,000 1,040,000
4,000,001 and over 37


In the case where income categories (2) - (8) mentioned in 2.1 are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater.


3.2 Separate Taxation

There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability.

Income from sale of immovable property

Taxpayer shall not include income from sales of immovable property acquired by bequest or by way of gift to the assessable income when calculating PIT. However, if the sale is made for a commercial purpose, it is essential that such income must be included as the assessable income. Nevertheless, from January 2003, gains from sales of residential buildings shall not be included as income if such gains are spent on purchasing a new home within 1 year before or after selling his primary residence.

Interest

Interest income may, at the taxpayer's selection, be excluded from the computation of PIT provided that a tax of 15 per cent is withheld at source. However, the following forms of individual's interest income are exempt from 15 per cent withholding tax; (1) interest on bonds or debentures issued by a government organization,
(2) interest on saving deposits in commercial banks if the aggregate amount of interest received is not more than 20,000 Baht during a taxable year,
(3) interest on loans paid by a finance company,
(4) interest received from any financial institutions organized by a specific law of Thailand for the purpose of lending money to promote agriculture, commerce or industry.

Dividends

Taxpayer who is a resident in Thailand and receives dividends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may choose to exclude such dividends from the assessable income when calculating PIT. However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.3.

4. Withholding Tax

For certain categories of income, the payer of income has to withhold tax at source, file tax return (Form PIT 1, 2, or 3 as the case may be) and submit the amount of tax withheld to the District Revenue Office. The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return. The following are the withholding tax rates on some categories of income.


Types of income Withholding tax rate
1. Employment income 5 - 37 %
2. Rents and prizes 5 %
3. Ship rental charges 1 %
4. Service and professional fees 3 %
5. Public entertainer remuneration

- Thai resident

- non-resident

5 %

5 - 37%
6. Advertising fees 2 %


5. Tax Payment


Taxpayer is liable to file Personal Income Tax return (Form PIT 90 or 91) and make a payment to the Area Revenue Branch Office within the last day of March following the taxable year. Taxpayer who derives categories of income (5) - (8) during the first six months of the taxable year is also required to file half - yearly return (Form PIT 94) and make a payment to the Area Revenue Branch Office within the last day of September of that taxable year. Any withholding or half-yearly tax, which has been paid, can be used as a credit against the tax liability at the end of the year.

Taxreform inJapan:Thecaseofpersonaltaxes
a,b
*
CharlesYujiHorioka
,ShizukaSekita
a
InstituteofSocialandEconomicResearch,OsakaUniversity,6-1,Mihogaoka,Ibaraki,Osaka567-0047,Japan
b
JapanSocietyforthePromotionofScience(JSPS)ResearchFellowandGraduateSchoolofEconomics,Osaka
University,c/oInstituteofSocialandEconomicResearch,6-1,Mihogaoka,Ibaraki,Osaka567-0047,Japan
Received21March2006;receivedinrevisedform 31May2006;accepted1June2006
Abstract
Inthispaper,weconductatheoreticalanalysisofpersonaltaxes(definedtoincludeconsumptionand
incometaxes),describeandevaluatethepastandpresentstructureofpersonaltaxesinJapan,andbasedon
ourfindings,makeanumberofpolicyrecommendationsabouthowtoreform personaltaxesinJapan.We
findthatthestructureofJapan’scurrentconsumptionandincometaxesisproblematicfrom theviewpoints
ofbothefficiencyandequityandproposeareform packagethatimprovesboththeefficiencyandequityof
Japan’spersonaltaxesand,atthesametime,achievesfiscalreconstruction.
#
2006ElsevierB.V.Allrightsreserved.
JELclassification:H21;H23;H24
Keywords:Consumption;Consumptiontax;CorlettandHague;Countercyclicalpolicy;Economicstimulus;Efficiency;
Equity;Excessburden;Fiscalreconstruction;Fiscalreform;Governmentdebt;Imputedrent;Incometax;Inverse
elasticityrule;Japan;Japaneseeconomy;Laborsupply;Leisure;Luxurygoods;Necessities;Optimaltaxation;Personal
taxes;Primarybalance;Progressivity;Ramsey;Regressivity;Saving;Taxreform
1.Introduction
TheJapanesegovernment’soutstandingdebtasaratioofGDPiscurrentlyinexcessof150
percentandisbyfarthehighestamongthemajorindustrializednations,dueinlargeparttothe
repeatedeconomicstimuluspackagesimplementedduringthedecade-longrecessionofthe
1990s.Thus,fiscalreconstructionisanurgentpriorityoftheJapanesegovernment,andithas
pledgedtorestoretheprimarybalance(definedasgovernmentrevenuesexcludingbondrevenues
minusgovernmentexpendituresexcludinginterestpaymentsanddebtredemption)tosurplusby
theearly2010s.TheJapanesegovernmentplanstoachievefiscalreconstructionthrougha
combinationofspendingcutsandtaxincreasessinceneitherofthem willbeenoughtodothe
trickbyitself.Withrespecttotaxincreases,theJapanesegovernmentappearstobeplanning
torelyprimarilyonhikesintheconsumptiontax,butinMarch2006,theFiscalSystem
Council(ZaiseiSeido-touShingikai)releasedtheresultsofitsprojectionsshowingthatthe
consumptiontaxwillhavetoberaisedsharplyfrom thecurrent5percenttoafull22percent
by2015iffiscalreconstructionistobeachievedbyrelyingsolelyonhikesintheconsump-
tiontax.
Theauthorsarestrongly againstusing hikesin theconsumption tax to achievefiscal
reconstruction,atleastifthecurrenthighlyregressivestructureoftheconsumptiontaxisnot
changed.Unlesstheconsumptiontaxcanbemademoreprogressivebyconvertingittoan
expendituretaxorbysettingalowertaxrateforfoodandothernecessitiesthanforothergoods,
wefavorrelyinginsteadonincreasingincometaxrevenuebystricterenforcementand/orgreater
progressivity.
InJapan,thereissubstantialtaxevasion,especiallybyfarmersandtheself-employed,and
thusrevenuefrom theincometaxcouldbeincreasedconsiderablyevenwithoutchangingtax
ratesifenforcementweremadestricter(forexample,byintroducingataxpayeridentification
numbersystem,increasingthenumberoftaxauditors,and/orincreasingtheproportionoftax
returnsthatareaudited).Moreover,stricterenforcementoftheincometaxwouldsimultaneously
enhancetheinter-occupationalequitythereof.
Ifstricterenforcementoftheincometaxdoesnotincreasetaxrevenuebyasufficientamount,
wefavorincreasingtaxrevenuebyincreasingtheprogressivityoftheincometax.Sincethe
burdenofincometaxesinJapanisfarlowerthaninothercountries,thereisconsiderablescope
forraisingincometaxesandmakingthem moreprogressive,anddoingsowillallowustoraise
morerevenueandtoimprovetheequityofthetaxatthesametime.
Wefavorachievingfiscalreconstructionbyraisingrevenuefromtheincometaxratherthanby
raisingrevenuefrom theconsumptiontaxprimarilybecauseofequityconsiderations.The
incometaxisfarmoreprogressive(andhencemoreequitable)thantheconsumptiontaxtobegin
with,andmoreover,ifweenforceitmorestrictlyandincreaseitsprogressivity,itwouldgenerate
morerevenueand,atthesametime,becomeevenmoreequitable(acrossoccupationsaswellas
acrossincomegroups),therebykillingtwobirdswithonestone.
Ifthereisnochoicebuttorelypartlyorwhollyonhikesintheconsumptiontaxasawayof
increasingtaxrevenueandachievingfiscalreconstruction,wefavorincreasingtheprogressivity
oftheconsumptiontaxbyintroducingadifferentialtaxrateforfoodandothernecessitiesand
eliminatingthedistortionscausedbytheconsumptiontaxusingthemeansdescribedindetailin
Section4.
Intheremainderofthispaper,weconductatheoreticalanalysisofpersonaltaxes(definedto
includeconsumptionandincometaxes),describeandevaluatethepastandpresentstructureof
personaltaxesinJapan,andbasedonourfindings,makeanumberofpolicyrecommendations
abouthow toreform personaltaxesinJapan.WefindthatthestructureofJapan’scurrent
consumptionandincometaxesisproblematicfrom theviewpointsofbothefficiencyandequity
andproposeareform packagethatimprovesboththeefficiencyandequityofJapan’spersonal
taxesand,atthesametime,achievesfiscalreconstruction.
Theorganizationofthepaperisasfollows.InSection2,weconductatheoreticalanalysisof
personaltaxes(consumptionandincometaxes)from theviewpointsofefficiencyandequity;in
Section3,wedescribeandevaluatethepastandpresentstructureofpersonaltaxesinJapanfrom
theviewpointsofefficiency,equityandcountercyclicalpolicy;andfinally,inSection4,wemake
policyrecommendationsbasedonourfindings我继续添加，一次发不完！我的邮箱shuoerbu@126.com,我给你传过去，还击败kb呢！

Personal Income Tax

Personal Income Tax (PIT) is a direct tax levied on income of a person. A person means an individual, an ordinary partnership, a non-juristic body of person, a deceased person and an undivided estate. In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.

1. Taxable Person

Taxpayers are classified into "resident" and "non-resident". "Resident" means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand on a cash basis, regardless where the money is paid, as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.

2. TAX BASE

2.1 Assessable Income
Income chargeable to the PIT is called "assessable income". The term covers income both in cash and in kind. Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, are also treated as assessable income of the employee for the purpose of PIT.

Assessable income is divided into 8 categories as follows:
(1) income from personal services rendered to employers;
(2) income by virtue of jobs, positions or services rendered;
(3) income from goodwill, copyright, franchise, other rights, annuity or income in the nature of annual payments derived from a will or any other juristic Act or judgment of the Court;
(4) income in the nature of dividends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the reduction of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings;
(5) income from letting out of property on hire and from breaches of installment sales or hire-purchase contracts;
(6) income from liberal professions;
(7) income from construction and other contracts of work;
(8) income from business, commerce, agriculture, industry, transport or any other activity not specified earlier.
2.2 Deductions and Allowances

Certain deductions and allowances are allowed in the calculation of the taxable income. Taxpayers shall make deductions from assessable income before the allowances are granted. Therefore, taxable income is calculated by:

TAXABLE INCOME = assessable income - deductions - allowances
Deductions allowed for the calculation of PIT

Type of Income Deduction
Income from employment

Income received from copyright
Income from letting out of property on hire
- Building and wharves
- Agricultural land
- All other types of land
- Vehicles
- Any other type of property

Income from liberal professions

Income derived from contract of work whereby the contractor provides essential materials besides tools
Income derived from business,commerce, agriculture, industry, transport, or any other activities not specified earlier
40% but not exceeding 60,000 Baht
40% but not exceeding 60,000 Baht

30%
20%
15%
30%
10%

30% except for the medical profession where 60% is allowed
actual expense or 70%

actual expense or 65-85% depending on the types of income

Allowances (Exemptions) allowed for the calculation of PIT

Types of Allowances Amount
Personal allowance

- Single taxpayer

- Undivided estate

- Non-juristic partnership or body of persons

Spouse allowance

Child allowance (child under 25 years of age and studying at educational institution, or a minor, or an adjusted incompetent or quasi-incompetent person)

Parents allowance (parents over 60 years of age with income less than 30,000 Baht)

Old age allowance (over 65 years of age)

30,000 Baht for the taxpayer

30,000 Baht for the taxpayer's spouse

30,000 Baht for each partner but not exceeding 60,000 Baht in total

30,000 Baht

15,000 Baht each (limited to three children)

30,000 Baht each

190,000 Baht income exemption each

Education (additional allowance for child studying in educational institution in Thailand)

Life insurance premium paid by taxpayer or spouse

Approved provident fund contributions

Long term equity fund 2,000 Baht each child

Amount actually paid but not exceeding 50,000 Baht each

Maximum allowance (exemption) of 300,000 Bath, but not exceeding 15% of income

Maximum allowance (exemption) of 300,000 Bath, but not exceeding 15% of income
Home mortgage interest

Social insurance contributions paid by taxpayer or spouse

Charitable contributions Amount actually paid but not exceeding 50,000 Baht

Amount actually paid each

Amount actually donated but not exceeding 10% of income after standard deductions and allowances

2.3 Tax Credit for Dividends

Any taxpayer who domiciles in Thailand and receives dividends from a juristic company or partnership incorporated in Thailand is entitled to a tax credit. In computing assessable income, a taxpayer shall gross up his dividends by the amount of the tax credit received. The amount of tax credit is then creditable against his tax liability.

Tax credit = dividend x corporate tax rate/(100-corporate tax rate)

3. Tax Rates

3.1 Progressive Tax Rates

Personal income tax rates applicable to taxable income are as follows.
Tax rates of the Personal Income Tax

Taxable Income Tax Rate (%) Tax Amount Accumulated Tax
0 - 80,000 (before 2004) Exempt - -
0 - 100,000 (2004 onwards) Exempt - -
100,001 - 500,000 10 40,000 40,000
500,001 - 1,000,000 20 100,000 140,000
1,000,001 - 4,000,000 30 900,000 1,040,000
4,000,001 and over 37

In the case where income categories (2) - (8) mentioned in 2.1 are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater.

3.2 Separate Taxation

There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability.

Income from sale of immovable property

Taxpayer shall not include income from sales of immovable property acquired by bequest or by way of gift to the assessable income when calculating PIT. However, if the sale is made for a commercial purpose, it is essential that such income must be included as the assessable income. Nevertheless, from January 2003, gains from sales of residential buildings shall not be included as income if such gains are spent on purchasing a new home within 1 year before or after selling his primary residence.

Interest

Interest income may, at the taxpayer's selection, be excluded from the computation of PIT provided that a tax of 15 per cent is withheld at source. However, the following forms of individual's interest income are exempt from 15 per cent withholding tax; (1) interest on bonds or debentures issued by a government organization,
(2) interest on saving deposits in commercial banks if the aggregate amount of interest received is not more than 20,000 Baht during a taxable year,
(3) interest on loans paid by a finance company,
(4) interest received from any financial institutions organized by a specific law of Thailand for the purpose of lending money to promote agriculture, commerce or industry.

Dividends

Taxpayer who is a resident in Thailand and receives dividends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may choose to exclude such dividends from the assessable income when calculating PIT. However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.3.

4. Withholding Tax

For certain categories of income, the payer of income has to withhold tax at source, file tax return (Form PIT 1, 2, or 3 as the case may be) and submit the amount of tax withheld to the District Revenue Office. The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return. The following are the withholding tax rates on some categories of income.

Types of income Withholding tax rate
1. Employment income 5 - 37 %
2. Rents and prizes 5 %
3. Ship rental charges 1 %
4. Service and professional fees 3 %
5. Public entertainer remuneration

- Thai resident

- non-resident

5 %

5 - 37%
6. Advertising fees 2 %

5. Tax Payment

Taxpayer is liable to file Personal Income Tax return (Form PIT 90 or 91) and make a payment to the Area Revenue Branch Office within the last day of March following the taxable year. Taxpayer who derives categories of income (5) - (8) during the first six months of the taxable year is also required to file half - yearly return (Form PIT 94) and make a payment to the Area Revenue Branch Office within the last day of September of that taxable year. Any withholding or half-yearly tax, which has been paid, can be used as a credit against the tax liability at the end of the year.

---

汶川县19716169419： 急求个人所得税英文文献,字数3000字左右 - ？
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汶川县19716169419： 急求一篇关于个人所得税的英文文献,,大概10000 - 2000个字符,在线等,,非常非常感谢,好的追分~~ - ？
勤岸济脉： 本来想直接给你贴过来的,当时有表格,所以你还是自己看一下,会更明了.http://www.rd.go.th/publish/6045.0.html 然后还给你找了一段相关资料,参考一下吧~ Tax is very important to our country, which can be used in the public services, such ...

汶川县19716169419： 谁可以给我提供有关纳税筹划也就是tax - planning的中英文文献5000字坐右? - ？
勤岸济脉： 我前两天翻译过这类文献,但担心是你同学的,小心重复哦!Any survey of tax sources should begin with the nation's fairest and most produc...

汶川县19716169419： 有关个人所得税的参考文献或者书籍,最好是近两年的,个税改革之后的,多多益善.？
勤岸济脉： 论文写作,先不说内容,首先格式要正确,一篇完整的论文,题目,摘要(中英文),目录,正文(引言,正文,结语),致谢,参考文献.规定的格式,字体,段落,页眉页脚,开始写之前,都得清楚的,你的论文算是写好了五分之一.然后,选题,你的题目时间宽裕,那就好好考虑,选一个你思考最成熟的,可以比较多的阅读相关的参考文献,从里面获得思路,确定一个模板性质的东西,照着来,写出自己的东西.如果时间紧急,那就随便找一个参考文献,然后用和这个参考文献相关的文献,拼出一篇,再改改.正文,语言必须是学术的语言.一定先列好提纲,这就是框定每一部分些什么,保证内容不乱,将内容放进去,写好了就.参考文献去中国知网搜索,校园网免费下载.合适记得采纳哈

汶川县19716169419： 有关个人所得税文献 最好是2011年个税改革以后的 - ？
勤岸济脉： Tax is very important to our country, which can be used in the public services, such as education, road construction, public health and so on. As we all know, tax makes up a great part of our country's revenue, and the development of our country ...

汶川县19716169419： 急求一篇关于会计的英文文献,最要带中文翻译(必予以高分重谢) - ？
勤岸济脉： GAO. “Public Accounting Firms: Required Study on the Potential Effects of Mandatory Audit Firm Rotation”,这是我写论文的时候参考的,后面有中文翻译,不过是官方出的书,不知道对你帮助大不大

汶川县19716169419： 求一篇房地产企业税收筹划的问题研究的外文文献 - ？
勤岸济脉： 提供一些合理避税分析的论文参考文献,供参考.[1] 李玉梅. 企业合理避税与偷逃税的区别[J]. 财会研究, 2008,(03) . [2] 张国臣. 企业合理避税的筹划[J]. 长江大学学报(社会科学版), 2007,(S1) . [3] 治喜平. 浅析企业合理避税[J]. 科技咨询导报...

汶川县19716169419： 纳税筹划论文参考文献(纳税筹划论文) ？
勤岸济脉： 1、浅析纳税筹划对会计处理的影响纳税筹划是指纳税人在法律规定许可的范围内,... 资产支出当年摊销计入销售成本或期间费用的数额越大,则越节省所得税支出.14、...

汶川县19716169419： 文章字体字号要求? ？
勤岸济脉： 1、职称论文采取a4纸张,页边距左3cm,右1.5cm,上、下各2.5cm,行间距设置值... 8、参考文献要另起一页,放在正文后,在文中要有引用标注.9、标点符号 :注意中...

汶川县19716169419： 急求关于房产税的外文文献 - ？
勤岸济脉： 1、标题:Housing crunch and property tax.作者:DAVID, GREG 来源:Crain's New York Business, 3/21/2011, Vol. 27 Issue 12, p12-12, 1/2p 文献类型:Opinion2、John Bone,Karen O'Reilly.No place called home: the causes and social consequences of the UK housing 'bubble'[J].The British Journal of Sociology,2010,(2)