1. 急求一篇关于个人所得税的英文文献，，大概10000-2000个字符，在线等，，非常非常感谢，好的追分~~
Personal Income Tax (PIT) is a direct tax levied on income of a person. A person means an indivial, an ordinary partnership, a non-juristic body of person and an undivided estate. In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.
1. Taxable Person
Taxpayers are classified into “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.
2. TAX BASE
2.1 Assessable Income
Income chargeable to the PIT is called “assessable income”. The term covers income both in cash and in kind. Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, is also treated as assessable income of the employee for the purpose of PIT.
Assessable income is divided into 8 categories as follows :
(1) income from personal services rendered to employers;
(2) income by virtue of jobs, positions or services rendered;
(3) income from goodwill, right, franchise, other rights, annuity or income in the nature of yearly payments derived from a will or any other juristic Act or judgment of the Court;
(4) income in the nature of dividends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the rection of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings;
(5) income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts;
(6) income from liberal professions;
(7) income from construction and other contracts of work;
(8) income from business, commerce, agriculture, instry, transport or any other activity not specified earlier.
2.2 Dections and Allowances
Certain dections and allowances are allowed in the calculation of the taxable income. Taxpayer shall make dections from assessable income before the allowances are granted. Therefore, taxable income is calculated by:
TAXABLE INCOME = Assessable Income - dections - allowances
Dections allowed for the calculation of PIT
Type of Income Dection
a. Income from employment
b. Income received from right
c. Income from letting out of property on hire
1) Building and wharves
2) Agricultural land
3) All other types of land
4) Vehicles
5) Any other type of property
d. Income from liberal professions
e. Income derived from contract of work whereby the contractor provides essential materials besides tools
f. Income derived from business, commerce, agriculture, instry, transport, or any other activities not specified in a. to e.
40% but not exceeding 60,000 baht
40% but not exceeding 60,000 baht
30%
20%
15%
30%
10%
30% except for the medical profession where 60% is allowed
actual expense or 70%
actual expense or 65% - 85% depending on the types of income
Allowances (Exemptions) allowed for the calculation of PIT
Types of Allowances Amount
Personal allowance
- Single taxpayer
- Undivided estate
- Non-juristic partnership or body of persons
Spouse allowance
Child allowance (child under 25 years of age and studying at ecational institution, or a minor, or an adjusted incompetent or quasi-incompetent person)
30,000 baht for the taxpayer
30,000 baht for the taxpayer’s spouse
30,000 baht for each partner but not exceeding 60,000 baht in total
30,000 baht
15,000 baht each
(limited to three children)
Ecation (additional allowance for child studying in ecational institution in Thailand)
Parents allowance
Life insurance premium paid by taxpayer or spouse
Approved provident fund contributions paid by taxpayer or spouse
Long term equity fund 2,000 baht each child
30,000 baht for each of taxpayer’s and spouse’s parents if such parent is above 60 years old and earns less than 30,000 baht
Amount actually paid but not exceeding 100,000 baht each
Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht
Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht
Home mortgage interest
Social insurance contributions paid by taxpayer or spouse
Charitable contributions Amount actually paid but not exceeding 100,000 baht
Amount actually paid each
Amount actually donated
but not exceeding 10% of the income after standard dections and the above allowances
2.3 Tax Credit for dividends
Any taxpayer who domiciles in Thailand and receives dividends from a juristic company or partnership incorporated in Thailand is entitled to a tax credit of 3/7 of the amount of dividends received. In computing assessable income, taxpayer shall gross up his dividends by the amount of the tax credit received. The amount of tax credit is creditable against his tax liability.
3. Progressive Tax Rates
3.1 Progressive Tax Rates
Personal income tax rates applicable to taxable income are as follows.
Tax rates of the Personal Income Tax
Taxable Income
(baht) arginal Taxable income
(baht) Tax Rate (%)
0 - 150,000 (2008 onwards) 150,000 Exempt
150,001 - 500,000 350,000 10
500,001 - 1,000,000 500,000 20
1,000,001 - 4,000,000 3,000,000 30
4,000,001 and over 37
In the case where income categories (2) - (8) mentioned in 2.1 are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater.
个人所得税（支）是一种直接税征收的收入的人。一个人是指个人，一个普通的伙伴关系，一个非法律机构的人身和财产的分割。一般来说，一个人承担责任进站了计算其应付税款，纳税申报和档案缴税，如果有的话，因此在历年的基础。
1 。应税人
纳税人分为“居民”和“非居民” 。 “居民”是指任何人居住在泰国的一个时期或累计超过180天的任何税（日历年） 。泰国居民可纳税的收入来源在泰国以及部分收入来源，从国外运入泰国。非居民，但需缴纳税项的收入仅来自于泰国。
2 。税基
2.1应评税入息
收入征收坑被称为“应评税入息” 。这一用语适用于收入都以现金和实物。因此，任何好处由雇主提供或其他人，如免租房屋或数额缴纳的税款，由雇主代表雇员，也被视为应课税入息的员工，目的坑。
评税入息是分为8个类别如下：
（ 1 ）收入从个人向雇主提供的服务;
（ 2 ）凭借收入的就业机会，职位或提供的服务;
（ 3 ）收入商誉，著作权，专利权，其他权利，年金或收入的性质，每年支付来自会或任何其他法律行为或法院的判决;
（ 4 ）收入的性质，股息，利息，银行存款在泰国，股票的利润或其他利益的法人公司，法人合作伙伴，或共同基金，收到的付款由于减少资本，奖金，增加资本控股，收益合并，收购或解散法人公司或合伙，转让和收益的股票或合伙控股;
（ 5 ）收入，让财产和违反合同，分期付款销售或租购合同;
（ 6 ）收入的自由职业者;
（ 7 ）收入从建筑和其他合同的工作;
（ 8 ）收入的业务，商业，农业，工业，运输或任何其他活动没有指定早些时候。
2.2扣除及免税额
某些扣除及免税额可以在计算应纳税所得额。纳税人应扣减应评税入息前的津贴是理所当然的。因此，应纳税所得额的计算方法是：
应纳税所得额=课税收入-扣除-津贴
允许扣除的计算坑
类型的所得税减免
字母a.就业收入
湾收到的收入是由版权
角收入来自出租物业出租
1 ）建设和码头
2 ）农业用地
3 ）所有其他类型的土地
4 ）车辆
5 ）任何其他形式的财产
4自由职业者的收入
大肠杆菌所得的收入，合同的工作，即承包商提供必要的材料除了工具
楼所得的收入，商业，商业，农业，工业，运输，或任何其他活动中没有指定答：至E.
40 ％但不超过60,000铢
40 ％但不超过60,000铢
30 ％
20 ％
15 ％
30 ％
10 ％
30 ％ ，除了医学界有60 ％是允许
实际开支或70 ％
实际开支或65 ％ - 85 ％取决于类型的收入
津贴（豁免）允许计算坑
类型的津贴数额
个人免税额
-单身纳税人
-无隔膜房地产
-非法律的合伙企业或机构的人
配偶津贴
儿童津贴（儿童年龄在25岁以下和学习，教育机构，或者未成年人，或者调整不称职或准不称职的人）
30,000泰铢的纳税人
30,000泰铢对纳税人的配偶
30,000泰铢每个伙伴，但不超过60,000铢的总
30,000泰铢
15,000泰铢每个
（仅限于3个孩子）
教育（额外津贴儿童学习教育机构在泰国）
父母津贴
寿险保费支付的纳税人或配偶
认可公积金缴款的纳税人或配偶
长期股权投资基金2,000铢每个孩子
30,000泰铢为每一个纳税人和配偶的父母如父母是60岁以上和收入低于30,000泰铢
实付价款，但不超过10万泰铢每个
实际支付金额的比率不超过15 ％的工资，但不得超过50万铢
实际支付金额的比率不超过15 ％的工资，但不得超过50万铢
住宅按揭利息
社会保险缴款支付的纳税人或配偶
慈善捐款，但实际支付的金额不超过10万泰铢
实付价款每个
实际捐赠数额
但不超过10 ％的收入和扣除标准后，上述津贴
2.3税收抵免的红利
任何纳税人谁住所，并在泰国获得的红利法人公司或合伙纳入泰国有权获得税收抵免的3月7日的数额收到股息。在计算应评税入息，纳税人应毛额他股息数额的税收抵免收到。数额税收抵免是可信的对他的税务负担。
3 。累进税率
3.1累进税率
个人所得税税率适用于应纳税所得额如下。
税率的个人所得税
应纳税所得额
（铢） arginal应税收入
（泰铢）税率（ ％ ）
0 - 150,000 （ 2008年起） 150,000豁免
150001 - 500,000 350,000 10
500,001 - 1,000,000 500,000 20
1,000,001 - 4,000,000 3,000,000 30
4,000,001及以上37
的情况下，收入类别（ 2 ） - （ 8 ）中提到的二点一顷收入超过60,000株，每半年，纳税人计算税款的数额乘以0.5 ％的应课税入息和比较少征收税款计算累进税率。纳税人须缴付税款的数额为准。
3.2分开课税
有几种类型的收入纳税人不应包括或可能不会选择这样的收入，包括应评税入息计算的应纳税额。
3.2 Separate Taxation
There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability.