Unit 6 Taxation Laws
第六單元:稅法
PART IV Individual Income Tax Law
第四部分個(gè)人所得稅法
116.the additional deduction for expenses*附加減除費(fèi)用
117.creditable amount*扣除額
【講解】
credit['kred?t]n.信用,信譽(yù),貸款,會(huì)計(jì)上的貸記v.把……歸給,歸功于,相信,信任
118.file one’s tax return*辦理納稅申報(bào)
119.withholding in full for all taxpayers*全員全額扣繳
120.self-reporting taxpayer*自行申報(bào)納稅人