1. 急求一篇關於個人所得稅的英文文獻，，大概10000-2000個字元，在線等，，非常非常感謝，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.
個人所得稅（支）是一種直接稅徵收的收入的人。一個人是指個人，一個普通的夥伴關系，一個非法律機構的人身和財產的分割。一般來說，一個人承擔責任進站了計算其應付稅款，納稅申報和檔案繳稅，如果有的話，因此在歷年的基礎。
1 。應稅人
納稅人分為「居民」和「非居民」 。 「居民」是指任何人居住在泰國的一個時期或累計超過180天的任何稅（日歷年） 。泰國居民可納稅的收入來源在泰國以及部分收入來源，從國外運入泰國。非居民，但需繳納稅項的收入僅來自於泰國。
2 。稅基
2.1應評稅入息
收入徵收坑被稱為「應評稅入息」 。這一用語適用於收入都以現金和實物。因此，任何好處由僱主提供或其他人，如免租房屋或數額繳納的稅款，由僱主代表雇員，也被視為應課稅入息的員工，目的坑。
評稅入息是分為8個類別如下：
（ 1 ）收入從個人向僱主提供的服務;
（ 2 ）憑借收入的就業機會，職位或提供的服務;
（ 3 ）收入商譽，著作權，專利權，其他權利，年金或收入的性質，每年支付來自會或任何其他法律行為或法院的判決;
（ 4 ）收入的性質，股息，利息，銀行存款在泰國，股票的利潤或其他利益的法人公司，法人合作夥伴，或共同基金，收到的付款由於減少資本，獎金，增加資本控股，收益合並，收購或解散法人公司或合夥，轉讓和收益的股票或合夥控股;
（ 5 ）收入，讓財產和違反合同，分期付款銷售或租購合同;
（ 6 ）收入的自由職業者;
（ 7 ）收入從建築和其他合同的工作;
（ 8 ）收入的業務，商業，農業，工業，運輸或任何其他活動沒有指定早些時候。
2.2扣除及免稅額
某些扣除及免稅額可以在計算應納稅所得額。納稅人應扣減應評稅入息前的津貼是理所當然的。因此，應納稅所得額的計算方法是：
應納稅所得額=課稅收入-扣除-津貼
允許扣除的計算坑
類型的所得稅減免
字母a.就業收入
灣收到的收入是由版權
角收入來自出租物業出租
1 ）建設和碼頭
2 ）農業用地
3 ）所有其他類型的土地
4 ）車輛
5 ）任何其他形式的財產
4自由職業者的收入
大腸桿菌所得的收入，合同的工作，即承包商提供必要的材料除了工具
樓所得的收入，商業，商業，農業，工業，運輸，或任何其他活動中沒有指定答：至E.
40 ％但不超過60,000銖
40 ％但不超過60,000銖
30 ％
20 ％
15 ％
30 ％
10 ％
30 ％ ，除了醫學界有60 ％是允許
實際開支或70 ％
實際開支或65 ％ - 85 ％取決於類型的收入
津貼（豁免）允許計算坑
類型的津貼數額
個人免稅額
-單身納稅人
-無隔膜房地產
-非法律的合夥企業或機構的人
配偶津貼
兒童津貼（兒童年齡在25歲以下和學習，教育機構，或者未成年人，或者調整不稱職或准不稱職的人）
30,000泰銖的納稅人
30,000泰銖對納稅人的配偶
30,000泰銖每個夥伴，但不超過60,000銖的總
30,000泰銖
15,000泰銖每個
（僅限於3個孩子）
教育（額外津貼兒童學習教育機構在泰國）
父母津貼
壽險保費支付的納稅人或配偶
認可公積金繳款的納稅人或配偶
長期股權投資基金2,000銖每個孩子
30,000泰銖為每一個納稅人和配偶的父母如父母是60歲以上和收入低於30,000泰銖
實付價款，但不超過10萬泰銖每個
實際支付金額的比率不超過15 ％的工資，但不得超過50萬銖
實際支付金額的比率不超過15 ％的工資，但不得超過50萬銖
住宅按揭利息
社會保險繳款支付的納稅人或配偶
慈善捐款，但實際支付的金額不超過10萬泰銖
實付價款每個
實際捐贈數額
但不超過10 ％的收入和扣除標准後，上述津貼
2.3稅收抵免的紅利
任何納稅人誰住所，並在泰國獲得的紅利法人公司或合夥納入泰國有權獲得稅收抵免的3月7日的數額收到股息。在計算應評稅入息，納稅人應毛額他股息數額的稅收抵免收到。數額稅收抵免是可信的對他的稅務負擔。
3 。累進稅率
3.1累進稅率
個人所得稅稅率適用於應納稅所得額如下。
稅率的個人所得稅
應納稅所得額
（銖） arginal應稅收入
（泰銖）稅率（ ％ ）
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
的情況下，收入類別（ 2 ） - （ 8 ）中提到的二點一頃收入超過60,000株，每半年，納稅人計算稅款的數額乘以0.5 ％的應課稅入息和比較少徵收稅款計算累進稅率。納稅人須繳付稅款的數額為准。
3.2分開課稅
有幾種類型的收入納稅人不應包括或可能不會選擇這樣的收入，包括應評稅入息計算的應納稅額。
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.