求一篇英文文章,关于个人所得税方面的,要求8000字符（非8000单词）

　　Personal Income Tax (PIT) is a direct tax levied on income of a person.个人所得税（PIT技术）是一种直接税,一个人的收入征收. A person means an individual, an ordinary partnership, a non-juristic body of person and an undivided estate.一个人是指个人,一个普通的伙伴关系,一个人非法人机构和不可分割的遗产. In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.一般来说,一个人被坑了他的税款计算,纳税申报文件和缴纳税款,如有的话,因此在历年的基础.
　　1. 1. Taxable Person 应税人
　　Taxpayers are classified into “resident” and “non-resident”.纳税人划分为“居民”和“非居民”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. “居民”是指任何人在泰国居住连续或累计超过180税项（日历）年日聚集. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand.泰国居民的可支付收入来源,在泰国以及对从该是进入泰国带来外国来源收入的一部分税. A non-resident is, however, subject to tax only on income from sources in Thailand.阿非居民然而,需缴纳税项只来自泰国的收入来源.
　　2. 2. TAX BASE 税基
　　2.1 Assessable Income 2.1评税入息
　　Income chargeable to the PIT is called “assessable income”.收入记入坑被称为“应课税收入”. The term covers income both in cash and in kind.这一措词包括现金和实物收入. Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, is also treated as assessable income of the employee for the purpose of PIT.因此,任何好处,如提供免租的房子,或由雇主支付雇员的代表税款由雇主或其他人,也视为为目的坑雇员应课税收入.
　　Assessable income is divided into 8 categories as follows :应征税的收入分成8类细分如下：
　　(1) income from personal services rendered to employers; （1）由雇主提供的个人服务收入;
　　(2) income by virtue of jobs, positions or services rendered; （2）凭借工作,职务或提供服务的收入;
　　(3) income from goodwill, copyright, franchise, other rights, annuity or income in the nature of yearly payments derived from a will or any other juristic Act or judgment of the Court; （3）商誉收入,版权,专利权,其他权利,年金或在每年的性质的所得款项将来自一个或任何其他法律行为或法院的判决;
　　(4) income in the nature of dividends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the reduction of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings; （4）在股息性质,存款利息与泰国银行的收入,利润或其他利益的股票从法人公司,法人合伙,或互惠基金,收到的款项作为资本的减少,奖金的结果,增加资本控股,由合并收益,收购或法人公司或合伙企业解散,并获得来自或合作伙伴持有的股份转让;
　　(5) income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts; （五）出租的财产和违反合同的,分期付款销售或租购合约收入;
　　(6) income from liberal professions; （6）由自由职业者的收入;
　　(7) income from construction and other contracts of work; （七）建设和其他工作的合同收入;
　　(8) income from business, commerce, agriculture, industry, transport or any other activity not specified earlier. （8）营业收入,商业,农业,工业,运输或其他活动没有任何前面指定.
　　2.2 Deductions and Allowances 2.2扣除及免税额
　　Certain deductions and allowances are allowed in the calculation of the taxable income. 某些扣除及免税额允许在计算应纳税所得. Taxpayer shall make deductions from assessable income before the allowances are granted. 纳税人应课税收入中扣除从之前的津贴是理所当然的. Therefore, taxable income is calculated by: 因此,应纳税所得额的计算方法是：
　　TAXABLE INCOME = Assessable Income - deductions - allowances 应纳税所得额 =课税收入-扣除额-免税额
　　Deductions allowed for the calculation of PIT 允许扣除的计算的基坑
　　Type of Income 收入型 Deduction 扣除
　　a. 答： Income from employment 从就业收入
　　b. 湾 Income received from copyright 收到的收入来自版权
　　c. 角 Income from letting out of property on hire 出租收入的财产出租
　　1) Building and wharves 1）建筑物和码头
　　2) Agricultural land 2）农业土地
　　3) All other types of land 3）所有其他类型的土地
　　4) Vehicles 4）车辆
　　5) Any other type of property 5）任何其他类型的财产
　　d. 四 Income from liberal professions 自由职业的收入
　　e. 大肠杆菌 Income derived from contract of work whereby the contractor provides essential materials besides tools 所得的收入,工作合同,让承包者提供必要的材料,除了工具
　　f. 楼 Income derived from business, commerce, agriculture, industry, transport, or any other activities not specified in a. 从业务所得的收入,商业,农业,工业,运输,或不指定的任何其他活动答 to e. 到E
　　40% but not exceeding 60,000 baht 40％但不超过60000铢
　　40% but not exceeding 60,000 baht 40％但不超过60000铢
　　30% 30％
　　20% 20％
　　15% 15％
　　30% 30％
　　10% 10％
　　30% except for the medical profession where 60% is allowed 除30％为医疗行业的60％是允许
　　actual expense or 70% 实际费用或70％
　　actual expense or 65% - 85% depending on the types of income 实际开支或65％ - 85％取决于收入的种类
　　Allowances (Exemptions) allowed for the calculation of PIT 津贴（豁免）允许为基坑计算
　　Types of Allowances 津贴的种类 Amount 额
　　Personal allowance 个人免税额
　　- Single taxpayer -单纳税人
　　- Undivided estate -隔膜地产
　　- Non-juristic partnership or body of persons -非合伙或法人团体的人
　　Spouse allowance 配偶津贴
　　Child allowance (child under 25 years of age and studying at educational institution, or a minor, or an adjusted incompetent or quasi-incompetent person) 儿童津贴 （25岁以下的儿童和教育机构就读,或未成年人,或者调整不胜任或准无能的人）
　　30,000 baht for the taxpayer 30000铢的纳税人
　　30,000 baht for the taxpayer's spouse 30,000泰铢对纳税人的配偶
　　30,000 baht for each partner but not exceeding 60,000 baht in total 30,000铢为每个合作伙伴,但不超过60,000铢总共
　　30,000 baht 3.0万铢
　　15,000 baht each 每15000铢
　　(limited to three children) （限3个孩子）
　　Education (additional allowance for child studying in educational institution in Thailand) 教育 （在泰国的其他机构的教育津贴就读于儿童）
　　Parents allowance 父母津贴
　　Life insurance premium paid by taxpayer or spouse 寿险保费由纳税人或配偶支付
　　Approved provident fund contributions paid by taxpayer or spouse 核准公积金配偶或捐款支付纳税人
　　Long term equity fund 长期股权投资基金 2,000 baht each child 每个孩子2,000铢
　　30,000 baht for each of taxpayer's and spouse's parents if such parent is above 60 years old and earns less than 30,000 baht 30,000铢家长每个纳税人和配偶的父母,如果是这样60岁以上和收入低于3.0万铢
　　Amount actually paid but not exceeding 100,000 baht each 实际支付的金额不超过10万铢,但每
　　Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 实际支付的金额在率不超过15％的工资,但不得超过50万铢
　　Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 实际支付的金额在率不超过15％的工资,但不得超过50万铢
　　Home mortgage interest 房屋贷款利率
　　Social insurance contributions paid by taxpayer or spouse 社会保险的配偶或捐款支付的纳税人
　　Charitable contributions 慈善捐款 Amount actually paid but not exceeding 100,000 baht 实际支付的金额,但不超过10万铢
　　Amount actually paid each 实际支付的金额每
　　Amount actually donated 实际捐赠金额
　　but not exceeding 10% of the income after standard deductions and the above allowances 但扣除额不得超过上述津贴和10％的收入后的标准
　　2.3 Tax Credit for dividends 2.3信用股息税
　　Any taxpayer who domiciles in Thailand and receives dividends from a juristic company or partnership incorporated in Thailand is entitled to a tax credit of 3/7 of the amount of dividends received.纳税人在泰国和住所谁收到来自公司或法人在泰国注册的伙伴关系,是有权获得3 / 7的股息红利税收抵免收到. In computing assessable income, taxpayer shall gross up his dividends by the amount of the tax credit received.在计算应课税收入,纳税人应当由总的税收抵免额,他收到的股息. The amount of tax credit is creditable against his tax liability.税收信贷的数额是对他的税款抵免.
　　3. 3. Progressive Tax Rates 累进税率
　　3.1 Progressive Tax Rates 累进税率3.1
　　Personal income tax rates applicable to taxable income are as follows.个人所得税税率适用的应纳税所得额如下.
　　Tax rates of the Personal Income Tax 所得税税率的个人
　　Taxable Income 应纳税所得额
　　(baht) （铢） arginal Taxable income arginal应纳税所得额
　　(baht) （铢） Tax Rate (%) 税率（％）
　　0 - 150,000 (2008 onwards) 0 - 15万（2008起） 150,000 150000 Exempt 豁免
　　150,001 - 500,000 150,001 - 500,000 350,000 350000 10 10
　　500,001 - 1,000,000 500,001 - 1,000,000 500,000 500000 20 20
　　1,000,001 - 4,000,000 1,000,001 - 4,000,000 3,000,000 3,000,000 30 30
　　4,000,001 and over 4000001及以上 37 37
　　In the case where income categories (2) - (8) mentioned in 2.1 are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater. 在每年的情况下收入类别（2） - （8）条所述2.1顷收入超过6.0万泰铢,纳税人的税务计算计算的数额乘以税0.5％的应课税收入额和比较累进税率.纳税人须负起更大的纳税金额为准.
　　3.2 Separate Taxation 3.2独立的税收
　　There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability.有几种类型的收入,纳税人不得包括或可能不选择包括收入,在计算应课税收入的税务负担.
　　Income from sale of immovable property 来自物业销售收入不动产
　　Taxpayer shall not include income from sales of immovable property acquired by bequest or by way of gift to the assessable income when calculating PIT.纳税人不包括收入由遗赠取得不动产销售或以馈赠方式向在计算应评税入息坑. However, if the sale is made for a commercial purpose, it is essential that such income must be included as the assessable income and be subject to PIT.但是,如果销售为商业目的而作出的,至关重要的是,这样的收入必须包含在课税收入和受坑.
　　Interest 兴趣
　　The following forms of interest income may, at the taxpayer's selection, be excluded from the computation of PIT provided that a tax of 15 per cent is withheld at source:利息收入,可在纳税人的选择,下面的表格可从坑计算排除规定,有百分之15是源泉扣缴的税款： (1) （1） interest on bonds or debentures issued by a government organization; 债券的利息或组织发出的政府债券;
　　(2) （2） interest on saving deposits in commercial banks if the aggregate amount of interest received is not more than 20,000 baht during a taxable year; 银行储蓄存款的利息,如果在商业利益收到的总金额不超过20,000铢一个纳税年度中;
　　(3) （3） interest on loans paid by a finance company; 公司融资贷款的利息支付1;
　　(4) （4） interest received from any financial institution organized by a specific law of Thailand for the purpose of lending money to promote agriculture, commerce or industry. 获得商业利益或特定行业的任何金融机构所举办的法律为目的的泰国的贷款资金,以促进农业.
　　Dividends 股息
　　Taxpayer who resides in Thailand and receives dividends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may opt to exclude such dividend from the assessable income when calculating PIT.纳税人谁住在泰国,接受注册公司或互惠基金,已在税收在百分之十率源泉扣缴的股息或利润的股票,可以选择排除在计算应评税入息坑等红利. However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.4.然而,在这样做时,纳税人将无法要求任何退款或信用为2.4提及.
　　4. 4. Withholding Tax 预扣税
　　For certain categories of income, the payer of income has to withhold tax at source, file tax return (Form PIT 1, 2 or 3 as the case may be) and submit the amount of tax withheld to the District Revenue Office.对于某些类别的收入,收入的付款人隐瞒源头税,纳税申报文件（表格坑1,2或3视情况而定）,并提交预扣税款的区税务办公室. The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return.扣缴的税款,应再对纳税人的税务责任记在申请坑返回的时间. The following are the withholding tax rates on some categories of income.以下是对某些类别的收入扣缴税率.
　　Types of income 收入的种类 Withholding tax rate 预提税率
　　1. 1. Employment income 就业收入 5 - 37 % 5 - 37％
　　2. 2. Rents and prizes 租金及奖品 5 % 5％
　　3. 3. Ship rental charges 船舶租用费 1 % 1％
　　4. 4. Service and professional fees 服务及专业费用 3 % 3％
　　5. 5. Public entertainer remuneration 公共艺人报酬
　　- Thai resident -泰国居民
　　- non-resident -非居民
　　5 % 5％
　　5 - 37 % 5 - 37％
　　6. 6. Advertising fees 广告费用 2 % 2％
　　5. 5. Tax Payment 纳税
　　Taxpayer is liable to file Personal Income Tax return and make a payment to the Revenue Department within the last day of March following the taxable year. 纳税人可申请个人所得税纳税申报表,并在3月的最后一天支付税务部以下的纳税年度. Taxpayer, who derives income specified in c, d or f in 2.3 during the first six months of the taxable year is also required to file half - yearly return and make a payment to the Revenue Department within the last day of September of that taxable year. 纳税人,谁的收入源于C的规定,D或年度的应纳税f在2.3期间的前6个月还需要提交一半-每年的收入回报,在过去的一天署进行付款到今年9月的应课税. Any withholding tax or half-yearly tax which has been paid to the Revenue Department can be used as a credit against the tax liability at the end of the year. 任何预扣税或每半年税收已支付给税务部门可以作为一个责任对纳税信用年底的.