论文部分内容阅读
1、对财产受益权的出让取得的收入,如利息、股息、租金等,在个人所得税上有两种不同的处理方法,即分类制和综合制。 以英国为代表的实行“分类所得税制”的国家,其立法依据是针对不同性质的所得项目课征不同的税率。在英国,对营业利润、利息、股息等非勤劳所得除合并到应税所得中计征所得税外,还要课以投资所得附加税,个人免征额为7100英镑,税率为15％。
1. Income derived from the transfer of property beneficiary rights, such as interest, dividends and rents There are two different approaches to personal income tax, that is, classification and integrated system. Countries that adopt “classified income tax system” represented by the United Kingdom are legislated on the basis of imposing different tax rates on income items of different nature. In the UK, non-hard earned income such as operating profit, interest, dividends and so on are tax-deductible in addition to income tax on taxable income, plus an additional tax on investment income of £ 7,500 for individuals with a tax rate of 15%.