免征额 zero bracket amount
tax exemption volume
- 第三章比照第二章的结构实证分析我国个税免征额政策与制度。
Chapter two analyzes exemption policy and exemption system in developed countries. - 在个人所得税的征收过程中,工资薪金免征额起到减轻纳税人负担的作用。
In the process of personal income tax collection, exemption amount of salary income plays a role in alleviating the burden on taxpayers. - 现行的所得税12000免征额保留,但是工人和领取退休金者需要提交符合条件的商品或服务收据。
The current 12,000 euro income tax exemption will be kept, but workers and pensioners will need to submit receipts for goods or services to qualify.