[雙語翻譯]稅收外文翻譯——印度個人所得稅結構評估

1、字數(shù)：英文 字數(shù)：英文 2634 2634 單詞， 單詞，13381 13381 字符；中文 字符；中文 3859 3859 漢字 漢字出處： 出處：A Mishra, Mishra, BK BK Yadav.Personal Yadav.Personal Income Income Tax Tax Structure Structure In In India: India: An An Evaluation[J] Evaluatio

2、n[J] International International Journal Journal of of Current Current Research. Research. 2017,9(01): 2017,9(01): 45902-45905 45902-45905外文文獻： 外文文獻： Personal Income Tax Structure In India: An EvaluationAbstract In the

3、 present paper an attempt has been made to throw light on prevailing personal income tax structure in India. The paper briefly analyses the issues relating to high tax burden on people falling under low and medium income

4、 groups. Researcher concludes that their is still a need to bring more reforms in the personal income tax structure in the form of broadening the exemption limits, lowering the tax rates, reorganizing the different incom

5、e tax slabs and simplify overall tax procedure so that people could be encouraged for compliance of tax laws.Keywords: Structure, Slabs, Reorganizing, Exemptions, Broadening.INTRODUCTIONAs per Income Tax Act 1961, every

6、person (Individuals, Companies, Hindu undivided families, Firms, Cooperative Societies and all other artificial judicial persons) whose total income exceeds maximum exemption limit is liable to pay income tax at the rate

7、s prescribed in the act. It is not a voluntary payment but an enforced contribution that is why tax is known as financial charge or levy. Despite the fact that money provided by taxation is used to carry out many functio

8、ns for the welfare of the society, it usually gives a feeling of displeasure to tax payee. Actually, tax payer does not want that his hard core earned money should be taken away from associated tax brackets. A surcharge

9、of 5 % of the income tax payable was imposed in 2002–03 in the wake of the Kargil war and was discontinued the following year. It was replaced, however, with a separate 10 % surcharge imposed on all taxpayers with taxabl

10、e incomes above ` 850,000; the level was raised to ` 1million in the 2005–06 budgets. Objective of the StudyThe objectives of the study are:?To measure the trend of personal income tax structure in India.?To determine th

11、e present scenario and future prospects of prevailing income tax structure.?To suggest suitable measures for rational personal income tax scheme.Scope of the studyPersonal income tax in India may be said to consist of ta

12、xes on the non-agricultural incomes of three types of assesses: Individuals, Hindu Undivided families, unregistered firms and other associations of persons. However, present study is confined only to general tax payers.

13、Hence, there is further scope of study.MATERIALS AND METHODSPresent study is descriptive and exploratory in nature. Here researcher has taken 11 financial years (2006-2007 to 2016- 2017) personal income tax rate and calc

14、ulated tax burden accordingly. Various books on direct taxes, indirect taxes, public finance, circulars of CBDT, reports in newspapers, research papers in journals and magazines, statistics based on different issues of e