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The Central and the State Council. The direction of tax reform is to establish a comprehensive and classified personal income tax system combined, experts say future wage and salary income, income from remuneration, etc. will be unified into a comprehensive range of taxation, regulating income distribution tax will be further enhanced. 'Put low, expansion, the increase, the overall direction is still very clear,' Chinese taxation Law Research Association, Liu Jianwen told reporters, 'is certainly not raise the threshold future direction of reform, reform should be comprehensive and classified on combined with the overall framework of the tax model down design specific programs. 'reported in the upcoming tax reform program, we must first solve the problem is what personal income continued to levy a tax classification, which included a comprehensive collection of revenue range. Chinese Academy of Social Sciences researcher Zhang Bin FINANCE strategy during an interview with reporters, said: 'The income from remuneration into a comprehensive tax, the taxpayer's income can have a better labor regulation, much better than the original tax.' in addition, he also suggested that the dividends included in comprehensive income, including rent and include recurrent income into a comprehensive collection range. 'The more species into integrated, the more efforts to adjust the distribution of income, but operating costs will be higher collection, such as rental income in the case of classification imposed are difficult to levy up, let alone a combination.' Liu Jianwen then believe that after 'wages and salaries, income from remuneration, income from transfer of property, contract management, lease operating income are likely to contract into a comprehensive scope of the collection.' determine a comprehensive tax, also we need to determine a comprehensive tax levied. Now wages, salary income tax rate in the range of 3-45%, a total of seven-speed rate, comprehensive income tax and payroll tax rate is the same as, or adjusted, needs to be further defined. Zhang Bin said that the salary income tax withholding by the unit per month, the equivalent of advances; levied after comprehensive, consolidated tax rate level involving personal need or pay an overdue tax refund. In addition, a tax reform controversial issue is whether or not to impose the family unit, whether or not to introduce differences deductible. Under the current tax system, the burden on the taxpayer's family factors have not been taken into account. fiscal

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