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一、所得税——雇佣所得 1、纳税人。居民就世界范围所得纳税,非居民仅就来源于俄罗斯的所得纳税。税收上的居民是指在公历年度在俄罗斯停留183天以上的个人。 2、应税所得。应税雇佣所得包括所有的现金和实物收入。只有少数收入可以免税。外国公民的下列收入免税:a、雇主支会或补偿给雇员的在俄罗斯的住房的租金。b、雇主支付或补偿给雇员的商业旅行开支;c、雇主支付给雇员的商用汽车的维护费。 3、税率。
First, the income tax - employment income 1, taxpayers. Residents pay taxes worldwide, and nonresidents pay taxes only on income derived from Russia. Tax residents refer to individuals who have stayed in Russia for more than 183 days during the Gregorian calendar. 2, taxable income. Taxable employment income includes all cash and in-kind income. Only a small number of income tax-free. Foreign citizens are exempt from the following incomes: a. Employer branches or rents paid to employees in Russia’s housing. b, business travel expenses paid or reimbursed to the employee by the employer; and c. maintenance costs of the commercial vehicle paid by the employer to the employee. 3, tax rate.