SHANGHAI – In China, an individual’s income from wages and salaries is taxed according to a progressive rate,depending on his/her duration of stay in China. Non-employment income is taxed at a variable rate depending on income type. In this article, we outline the rates and calculation m...
IIT for non-tax residents is calculated based on each month’s salary and adopts the monthly comprehensive income tax rate. For tax residents, IIT is calculated on accumulated salary and adopts the annual comprehensive tax rate. As the IIT is based on accumulated salary, tax residents...
When JGBs for individual investors are sold before maturity, an amount calculated via the following formula will be subtracted from the par value of the bond plus accrued interest: (1) for 10-year variable rate bonds, an amount equal to the two preceding coupon payments (before tax) x ...
Another important sub-criterion influencing the attractiveness for tourism and recreation is the structure of the population’s income. In the Mazovia Voivodeship, the percentage of households obtaining over 50% of income from agriculture increases with the farm size, reaching two-thirds in the 15–2...
Malaysia (ranked 12th) is clas- sified by the World Bank as an upper-middle-income country. Viet Nam (ranked 39th) is a lower-middle-income country.6 The top 60 countries include representatives from all geo- graphic regions.7 Countries in Europe, East Asia & Pacific, and Middle East &...
tantrum, that was a golden opportunity to grab a bluechip REIT in the data center business at a massive discount with a ~6% yield at the time. 3 years later, it’s not only recovered but reached all time highs thanks to the low interest rate environment and the bright future in the ...
[2019] No.2). The “No.2 Circular” regulates that eligible overseas talents working in the aforesaid nine cities can enjoy a preferential IIT rate of 15 percent. The portion of the IIT that exceeds 15 percent of the taxpayer’s taxable income will be returned by means of subsidies – ...
Only 197 useable completed surveys were accepted for further research out of a total of 231 returned surveys, resulting in a usable response rate of 42.3%. All who responded were well-trained professionals with bachelor’s and master’s degrees. In addition, they had abundant experience in the...
Good service quality can improve customer satisfaction and increase the repurchase rate; superior customer satisfaction can effectively improve service quality. The two are positively correlated [28,40], and service quality has proved to be the primary factor affecting customer satisfaction [41]. In ...
(the rate at which the new knowledge was transferred was very fast; the new knowledge was transferred in a timely fashion); (4) The cost of knowledge transfer (the new knowledge provided by international business activities was acquired and implemented at a very low cost; higher extent of ...