「最低課税額」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

税金が課税される最低限度額例文帳に追加

the minimum amount of income subject to taxation  - EDR日英対訳辞書

そのため、中国では、課税最低限度額（給与所得に係る基礎控除）の引上げ800元から1,600元）等を行う個人所得税の改正法案を可決した（2006年１月１日から実施）。例文帳に追加

Under these circumstances, China’s parliament passed a bill to revise law on individual income tax, which included raising minimum taxable income (basic income deduction for wage) from 800 yuan to 1,600 yuan. (The revised law took effect on January 1, 2006) - 経済産業省

例えば、①農業税は最低課税限度額が存在せず、穀類作物の平年生産量を基準に課税されていたことから、貧困層にとって、より厳しい税制となっていたこと、②農業税には地方政府が自前で行うインフラ整備のための財源として、付加税を自由にかけることができたこと、③農業経営に係る費用負担は各家計の負担となっていること、等の必要経費が、都市部家計及び農村部の高所得家計に比べて農村部の低所得家計にとって大きな負担となり、農村部の貧困に拍車をかけた。例文帳に追加

Agriculture tax, for example, had been levied based on standard farm production? the amount of an average grain production ?regardless of each farm household’s income levels as minimum taxable income was not applied to farmers, a taxation system that makes poor households poorer. In imposing agriculture tax, China’s provincial governments have leeway in levying extra tax as a way of securing financial sources for infrastructure improvement. Furthermore, farm house holds have to shoulder various farming expenses on their own. All these necessary expenses have posed　bigger financial burden to low-income earners　in farm districts, compared with urban households and　high-income earners in farm districts,　worsening the poverty of rural areas in China. - 経済産業省