The Amount of Tax Leviable on the Salary Income of a Taxpayer or His(Her) Spouse Computed Separately and then Declared and Paid Consolidatedly by the Taxpayers

Individual salary income tax is the main body of our individual income tax.

个人工资薪金所得税是我国个人所得税的主体。

A Reflection on Improving Our Individual Salary Income Tax;

改进我国个人工资薪金所得税的思考

On Tax Payment Plan of Individual Income from Salary;

工资、薪金所得应纳个人所得税的纳税筹划

Tax planning of personal income tax for college faculty salary;

高校教职工工资薪金个人所得税税务筹划

The amount of payable tax calculated in accordance with the stipulations of China's Tax Laws on the income earned from wages and salaries:

工资、薪金所得按我国税法规定计算的应纳税额：

Tax Planning of Personal Income Tax from Wages and Salaries in Oil and Gas Industries;

油气行业工资薪金个人所得税纳税筹划

The Personal Income Tax and Wages Obtained Should Take the Family as the Tax Payment Unit;

个人工资、薪金所得税应以家庭为纳税单元

The Best Critical Point of the Salary Income Tax Planning and its Application;

工资、薪金所得税务筹划最佳临界点及其应用

Study on the Exemption Deducting Standard System of Wages and Salary in Individual Income Tax

论个人所得税工资、薪金费用扣除标准制度

How does one calculate the amount of taxable income for foreign individuals?

五、资薪金所得如何计算个人所得税？

On Levying Personal Income Tax Combining Salaries Income and Labor Income

对工资薪金所得与劳务报酬所得合并征收个人所得税的探讨

Income from wages and salaries shall Be taxed at progressive rates ranging from 5% to 45%

工资、薪金所得,适用超额累进税率,税率为百分之五至百分之四十五

But at the same time, it should be included in the individual's current wage and salary income for the calculation and levying of individual income tax.

但同时应计入个人当期工资、薪金收入计征个人所得税。

Legal Analysis of the "Expense Deduction of Wage and Stipend" in Personal Income Tax;

关于个人所得税中“工资薪金费用减除额”的法律分析

income from wages and salaries shall be taxed at progressive rates ranging from 5% to 45% (see the appended tax rate schedule).

工资、薪金所得，适用超额累进税率，税率为百分之五至百分之四十五（税率表附后）。

Individual Income Tax on Income From Wages and Salaries of Foreign Nationals Who Come to Work in China

关于对来华工作的外籍人员工资、薪金所得减征个人所得税的暂行规定

"For income from wages and salaries, a monthly deduction of 800 yuan shall be allowed for expenses and that part in excess of 800 yuan shall be the taxable income"

工资、薪金所得,以每月收入额减除费用八百元后的余额,为应纳税所得额。

(of salary or wages) remaining after all deductions including taxes.

（用于薪水或工资）所有扣除后包括扣税后实得的。

A Review on the Monthly Deduction of Individual Income Tax for Income from Wages and Salaries and Prospect of Its Further Reform:An Analysis from the Viewpoint of Guarantee of Human Rights

对个税工资薪金所得费用扣除标准的反思与展望——以人权保障为视角