所得税

By building personal income tax utility function including social cost-benefit function, the problem of the optimal tax capacity of personal income tax turn into question of the utility function for solving extremum problem. 4.

通过收益函数与成本函数，建立了个人所得税的社会总效用函数，将个人所得税收入能力的最优问题转化为求解总效用函数的极值问题，从而确定个人所得税最优收入能力点的数理条件。

Although the interest payments include withholding tax, it is generally lower than the dividend withholding tax, moreover, interest withholding tax could be exempt according to the domestic tax laws or the countries bilateral tax.

尽管利息支付也是要缴纳预提所得税的，但是利息的预提所得税一般低于股息，同时各国的国内税法或者双边税收协定也会将利息的预提所得税免除。

Then, the writer will analyze some theoretical problems and basic concepts of income tax accounting, including income tax accounting objective, the nature of income tax matters, income tax accounting differences and income tax expense allocation.

接着，对几个所得税会计理论问题和基本概念进行了分析，包括所得税会计的目标、所得税事项的实质、所得税会计差异以及所得税费用的摊配。