工资薪金

What is the tax rate for salary income?

工资薪金收入的税率是多少？

How does one determine the income source for incomes other than wages and salaries derived by foreign individuals?

工资薪金以外的所得如何确定是否属来源于中国境内的所得？

The tax system design of our current individual salary income tax limits the function of our individual salary income tax.

我国现行个人工资薪金所得税的税制设计，在一定程度上制约着其功能的发挥。

So do tax incentives that cut the cost of hiring, particularly for extra new workers-which is why it makes sense for America to extend, and even expand, its payroll-tax cut.

税收减让措施也应该这样做以减少雇佣成本，特别是对新进来的额外工人—这就是为什么对于美国来说扩大甚至扩张减少工资薪金税有意义。

The academia put forward the adjustment of ´nine grades excess progressive rates´ in recent year, namely: ´increase tax exemption, reduce tax bracket, reduce tax rate´.

近几年学术界针对工资薪金的“九级超额累进税率”提出了“提高免征额、减少级次、降低税率”的调整意见，笔者认为其中有欠妥当。