lump-sum tax, flat tax, progressive tax, would turn out more beneficial for a selected farm. The simulation shows clearly that substituting the agricultural tax with the income tax assessed in compliance with the regulations applicable to sole traders will result in the decrease in the income ...
The fees of consultants and individual contractors, other than those paid on the basis of a lump sum, shall be prorated for any period of absence. Payment 5.17 Fee advances. In general, fee advances for all individual contracts shall not be granted. However, a maximum of 30 per cent of ...
2) Lump-sum annual payment in RMB is required. 3) The above rate is available for clients effective from May 14th, 2018 to May 13th, 2019. 4) Underwritten by China Continent Property Casualty Insurance Company China Direct Billing Medical Provider List (Including public hospital General, VIP ...
Individual Income Taxes (19)Chapter14 PropertyTransactions:DeterminationofGainorLossandBasisConsiderations IndividualIncomeTaxes ©2014CengageLearning.AllRightsReserved.Maynotbescanned,copiedorduplicated,orpostedtoapubliclyaccessiblewebsite,inwholeorinpart.1 TheBigPicture(slide1of3)•Aliceownsahousethatshe...
Deductible expenditures can be determined either as actual expenses or as a lump-sum percentage of taxable income (30%). Annual lump-sum expenses are limited to CZK 600,000.Individual - Other taxes Individual - Deductions Czech Republic contacts Martin Divis Managing Partner, Tax Legal and ...