scope of taxation

Taxation on labor payment should comply with net income and survival right protection principle, personal and family basic living cost should be deducted, income lower than lowest living cost is not within the scope of taxation.

对劳动报酬征税禁止过度，要遵循净所得和生存权保障原则，个人和家庭的基本生活费用应当扣除，低于最低生活费用的收入不属于征税范围。

Scope of services provided are still typical types, i.e. audit, taxation, book-keeping and company secretarial services, etc.

而业务范围仍保持传统审计、税务、会计记帐、公司秘书等服务模式；

The personal tax law has brought into effect for ten years from 1994 to now, but it has appeared some limitations from taxpayer partition, scope of taxation, tax ration, calculation of income tax, taxing period and tax deration etc.

现有个人所得税自1994年实施至今已有10个年头，在纳税人的划分、课税范围、税率、应纳税所得额的计算、计税时期及税收减免方面暴露诸多缺陷。

Firstly, the scope of the sampling is confined to the English department at Changchun Taxation College. The number of students subjects is only limited to 108, which lacks much higher popularity.

首先，本文的研究背景是长春税务学院英语专业的学生，受试学生人数108名，因此缺乏普遍性。

Section I briefly describes the scope of the international transfer pricing taxation, system and supervision effect, which prepares for the analysis of transfer pricing tax below the regulatory system plight.

第一节，简要阐述了国际转让定价税制的范畴、体系和监管效应，为下文分析转让定价税收监管的制度困境提供基础。

The management of taxation agency is developed and enjoys wider business scope;

四是税务代理管理较为先进、业务开展得较为广泛；