This article addresses the tax liability, taxable income, applicable tax rate and procedures of tax payment under such a transaction in order to clarify some controversial issues in practice.

本文阐述了纳税义务、应纳税所得额、适用税率以及纳税程序等问题，旨在澄清实务上的某些争议。

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For interest, dividends, bonuses, incidental income and income from other sources, the amount of taxable income shall be the full amount received in each payment.

利息、股息、红利所得，偶然所得和其他所得，以每次收入额为应纳税所得额。

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The company pays at 1% of the sum of taxable salary base of all members of the company (payment for welfare) while the employee pays at RMB 3 Yuan per month.

公司按全部职工缴费工资基数之和的1%缴纳(福利费列支)，职工按每月3元缴纳。

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McGowen, who lacked knowledge and experience in tax law, reasonably believed that a portion of her settlement payment was not taxable and in good faith did not report that portion of the settlement payment on her 2006 return.

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