论文部分内容阅读
扣除标准比房租还低按照捷克最低工资标准,一对小夫妻扣除所得税后,收入勉强够吃饭,够租房。捷克的个人所得税体系和欧盟其他国家比较接近,实行综合税制,以年度作为单位来计算申报。但是工资收入的税收会按月缴纳所得税预付款,到了年底统一算账,多退少补。捷克个人所得税的纳税人也分为居民和非居民两类。居民的概念是公民和具有永久居留权的个人,或一年内在捷居留时间超过183天的个人,其他的都作为非居民对待。居民纳税人不管在捷克境内还是境外,所有收入都要缴纳个人所得税,非居民纳税人仅就在捷克境
Deduct standard rent lower than the minimum rent in accordance with the Czech minimum wage, a couple deducted income tax, income barely enough to eat enough to rent. The Czech Republic’s personal income tax system is relatively close to that of the rest of the EU. It implements a comprehensive tax system and calculates returns on an annual basis. However, the income tax revenue will be paid monthly income tax advances, unified by the end of the year, Duotuishaobu. Taxpayers of Czech personal income tax are also classified as residents and non-residents. The concept of inhabitants is citizens and individuals with permanent residency, or individuals who lived in Czech Republic for more than 183 days in a year, while others are treated as non-residents. Resident taxpayers are subject to personal income tax, regardless of whether they are inside or outside the Czech Republic. Non-resident taxpayers pay only in the Czech Republic