税费计算中英文翻译

(INSTRUCTIONS FOR INDI

计算公式(Formulas)

税级(Tax Backet)一1st 二2nd 三3rd

四4th 五5th 六6th 七7th

一1st 二2nd 三3rd

四4th 五5th 一1st 二2nd 三3rd 四4th 五5th

六6th

应纳税所得额×适用税率-速算扣除数

(Taxable Income * Applicable tax rate - Quick Deduction)

1.个人当月取得全年一次性奖金×适用税率-速算扣除数(Annual bonus* Applicable tax rate - Quick Deduction)

1.应纳税额=应纳税所得额×适用税率—速算扣除数

(Taxable Income * Applicable tax rate - Quick Deduction)

2.(全年收入总额—成本、费用以及损失)×适用税率—速算扣除数

(The total annual income-Costs, expenses and losses) * Applicable tax rate -Quick Deduction

2.年终奖除以12低于2000也要纳税

(Year-end awards/12 <2000 is also taxable)

3.（个人当月取得年终奖-个人当月工资、薪金所得与费用扣除额的差额）×适用税率-速算扣除数 [Year-end awards- (individual monthly wage and salary -expenses deduction)]*Applicable tax rate - Quick Deduction

七7th

一1st 二2nd 三3rd 四4th 五5th 六6th 七7th

每次收入≤4000元：应纳税额=（每次收入-800）×20%×（1-30%）

Income≤4000=（Income-800）*20%*(1-30%)每次收入＞4000元：应纳税额=每次收入×（1-20%）×20%×（1-30%)

Income≥4000=Income*(1-20%)*20%*（1-30%）

每次收入≤4000元：应纳税额=（每次收入-800）×20%Income≤4000 Yuan =(Income per time-800)*20%每次收入＞4000元：应纳税额=每次收入×（1-20%）×20%

>4000Yuan =Income per time *(1-20%)*20%应纳税额＝应纳税所得额×适用税率＝每次收入额×20%

Tax payable=Income per time *20%

对个人投资者从上市公司取得的股息红利所得，减按50%计入个人应纳税所得额Dividend income from listed companies should be reduced to 50%, and

included in the individual taxable income ≤4000元，每次（月）收入额一准予扣除项目一修缮费用（800元为限）一800元]×

20%（出租住房10%）

≤4000Yuan=[Income-Deductible items-Repair costs(800 Yuan limit)-800]*20%(Rental housing10%)＞4000元，应纳税额=[每次（月）收入额一准予扣除项目一修缮费用（800元为限）]

×（1-20%）×20%（出租住房10%）

>4000Yuan=[Income-Deductible items-Repair costs(800 Yuan limit)]*(1-20%)(Rental housing10%)应纳税额=（收入总额－财产原值－合理费用）×20%

Tax payable=(Income-Original value of property- Reasonable expenses)*20%

应纳税额=每次收入×20%

Tax payable=Income per time *20%应纳税额=每次收入×20%

Tax payable=Income per time *20%

>=4000元，=应纳税所得额*适用税率=每次收入额*（1-20%）*20%>4000Yuan =Taxable Income * Applicable tax rate=Income per time *(1-20%)*20%

>20000元，=应纳税所得额*适用税率-速算扣除数或=每次收入额*（1-20%）*适用税

率-速算扣除数

>20000Yuan=Taxable Income * Applicable tax rate-Quick Deduction =Income per time *(1-20%)*Applicable tax rate-Quick Deduction

<4000元，=应纳税所得额*适用税率=（每次收入额-800）*20%

<4000 Yuan =Taxable Income * Applicable tax rate=(Income per time-800)*20%速算扣除数 [Year-end awards- (individual monthly wage and salary -expenses deduction)]*Applicable tax rate - Quick Deduction