我国现行个人工资薪金所得税的税制设计，在一定程度上制约着其功能的发挥。
The tax system design of our current individual salary income tax limits the function of our individual salary income tax.
工资薪金以外的所得如何确定是否属来源于中国境内的所得？
How does one determine the income source for incomes other than wages and salaries derived by foreign individuals?
实践中存在工资、薪金所得的扣除额的规定不合理、允许扣除费用的范围太小等问题。
Practice has witnessed that the prescript on deductions from income from wages and salaries is not reasonable in that the scope of expense deductible is too narrow.
在两处以上取得工资、薪金所得和没有扣缴义务人的，纳税义务人应当自行申报纳税。
A taxpayer who has wage or salary incomes from two or more places or who has no withholding agent must file the tax return and pay tax himself.
指个人因任职或者受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇有关的其它所得。
Refers to individuals as a result of service or employment to obtain the wages, salaries, bonuses, year-end pay, labor dividends, allowances, subsidies and service or other employment-related income.
在两处以上取得工资、薪金所得和没有扣缴义务人的，纳税义务人应当自行申报纳税。
Taxpayers that receive wages or salaries from two or more payers, or taxpayers without withholding agent, shall file tax returns and pay tax themselves.
所得项目是指工资、薪金或劳务报酬。
"Item of income" includes wages, salaries or service remuneration.
在很多地方，服务生并不拿一般意义上的工资，相反，他们拿回家的薪金往往是他们的日常小费所得。
At most places, servers don't get paid usual wages. Rather, they take home their daily tips as a salary.
所得税征税赚的钱作为工资、薪金。
所得税征税赚的钱作为工资、薪金。
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