翻译小段话,,拒绝机译··通顺就好

来源:百度知道 编辑:UC知道 时间:2024/05/03 22:48:47
Income chargeable to the PIT is called "assessable income". The term covers income both in cash and in kind. Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, are also treated as assessable income of the employee for the purpose of PIT.

Certain deductions and allowances are allowed in the calculation of the taxable income. Taxpayers shall make deductions from assessable income before the allowances are granted. Therefore, taxable income is calculated by:
TAXABLE INCOME = assessable income - deductions - allowances

收入征收坑是所谓的“应课税入息” 。这一用语适用于收入均在现金和实物。因此,任何的好处提供由雇主或其他人士,例如作为一个免租金的房子或数额缴纳的税款由雇主代表该雇员,也被视为应评税入息的雇员为目的的深潭。

某些扣减和津贴是允许在计算应纳税所得。纳税人应作出扣减应课税入息之前,津贴是理所当然的。因此,应课税收入的计算方法是:
应纳税所得=应课税入息-扣除-津贴