① The purpose of the program is not to help the employers but__work for young peple.
The purpose of the program是主语，这个组织的目的是为这些年轻人提供工作是主谓关系选C
② 高分求一篇关于最近经济危机的英文文章,最好是有评论的```
纽约：经济危机殃及餐饮业
New York's vaunted restaurant scene is in for some lean times, according to the newest Zagat survey released on Tuesday, with price hikes coming at a time when diners say they are eating out less often and spending less in the face of dire economic conditions.
"Restaurants are clearly feeling the pinch from the economic crisis," said Tim Zagat, founder of the survey now in its 30th year which bases its food, decor and service ratings for some 2,000 restaurants on feedback from restaurant patrons.
But he added that the instry would weather the hard times, just as it did following the 1987 stock market crash and the September 11 attacks.
The pullback was not limited to diners, either, the survey found. Restaurant openings declined for the first time since 2003, down to 119 from last year's 163, and 187 just three years ago.
Nearly 40 percent of the survey's 38,000-plus respondents said they were coping with the shaky economy by eating out less often, and by patronizing less expensive restaurants.
All this in a year in which Zagat found prices up 3.3 percent, or far more than the one percent annual hike that prevailed over the past six years. High-end diners were hit even harder, with a nearly 10 percent tab increase.
The average tab in New York was $40.78, still less than the steepest US total of $44.44 in Las Vegas, and far behind other world capitals such as Paris, Tokyo, and even Toronto.
The bracing findings were one explanation for a spate of new burger, pizza and barbecue places that popped up this year, the survey noted. Even celebrity chefs such as Alain Ducasse and Jean-Georges Vongerichten opened bistros or noodle shops.
Any good news mostly centered around establishments that topped the ratings. Per Se nabbed the top spot for the first time for both food and service, with diners citing an "unforgettable, transcendental gastronomic marathon" -- with an average $303 tab to match.
The ratings cellar was once again reserved for theme restaurants like American Girl Place or Hard Rock Cafe, but celebrity hangout Elaine's scraped bottom with even lower marks for service and décor.
据Zagat调查公司本周二发布的一项最新调查显示，纽约的高档餐厅如今可是生意惨淡。受经济危机和物价上涨的影响，纽约人不再像过去那样经常“下馆子”，餐饮支出也有所减少。
该调查的发起人蒂姆•扎格特说：“餐饮业已明显感到经济危机的影响。”这项已有30年历史的年度调查主要根据食客的反馈评估纽约约2000家餐厅的菜品、装修和服务。
但扎格特认为，这次餐饮业最终会度过难关，就像挺过1987年的股市崩盘和“9/11”恐怖袭击一样。
此外，调查发现，少的还不仅仅是食客，今年纽约新开张的餐馆数量自2003年来首次下跌，从去年的163家减少至119家，而三年前则为187家。
在3.8万多受访者中，近40%的人称他们为了应对眼下的经济危机，已经不经常出去吃饭，或者选择去较便宜的餐馆就餐。
Zagat调查发现，今年纽约的餐饮物价整体上涨了3.3%，大大超过过去六年所保持的1%。其中高端消费者倍受打击，价格涨幅达到了近10%。
在纽约出去吃一顿饭平均花费为40.78美元，低于全美最高的、拉斯维加斯的44.44美元，比起巴黎、东京甚至多伦多等其它国家的首都则要低得多。
调查指出，这些“鼓舞人心”的发现可以解释为什么今年纽约冒出了很多汉堡店、皮萨店和烤肉店。就连阿兰•杜卡斯和希恩-乔治四•沃格里腾这样的名厨也开起了小酒馆或拉面馆。
好消息大都关于那些在评级中名列前茅的餐馆。Per Se首次摘得菜品和服务“双科冠军”，食客们对它的评价是“令人难忘、无与伦比的美食享受”，这家餐厅的平均消费为303美元。
主题餐厅“美国女孩”和“滚石咖啡”再次垫底，但名人会所Elanie’s 的服务和装修这两项指标得分更低，排在最后一名。
经济危机：我们老百姓能做些什么？
Billions of pounds have been wiped off the value of shares after recession fears sparked panic selling across the world. The experts say there is more pain to come - and everyone will eventually feel the impact of the market downturn.
I have shares, should I worry?
If you are still holding stocks and shares in indivial companies you're either a hardy soul or have been burying your head in the sand as the markets have been jittery since the start of the year. "This is fairly late in the day - nervous investors will have already moved into cash or safer investments," says Martin Bamford, an independent financial adviser at Informed Choices.
Baby
If you do hold money in the market you need to decide if it is time to crystallise your losses, or if you have the stomach to sit tight and hope for a recovery. Parents who have invested their child trust fund (CTF) voucher in the stockmarket should not be too alarmed - there are years to go before the money can be withdrawn, or in the case of a stakeholder CTF is moved to safer investments, in which time the market could recover.
I moved my money - will I be OK?
It depends where and when you moved it. Money market funds, which had traditionally been seen as a safe haven for investors, have been falling too, while commodities prices have also been dropping. Property funds are doing badly and even cash accounts, which used to be regarded as the safest of safe places to put your money, have had a bad week with the collapse of Icesave. Fixed-interest securities, which traditionally do well when stock markets fall, have failed to ignite this time round, but Bamford reckons they will bounce soon. But he adds: "There is risk in every type of asset class in a recession."
My pension is invested in the stock market. Should I be worried?
Most people start moving money into safer investments as they near retirement, so those with pensions invested in stocks and shares should still have time on their side. However, Bamford says there will be some people approaching retirement who are still exposed to the markets. "There will be people who have been completely caught out by this," he says. "They might have to reconsider their plans for retirement - the timing and their lifestyle may have to be different."
Earlier this week, Hargreaves Lansdown said the value of personal pensions had fallen by a fifth since last year. The latest wave of falls will have wiped even more off their value. However, the firm's head of pensions research, Tom McPhail, says if you have more than 10 years until retirement the best strategy "is just to ignore what is going on at the moment". He explains: "This will all have probably played out by the time you get to retirement, so you should keep paying your regular contributions to your pension."
I have an occupational pension - will I be hit?
You could be. If it is a defined contribution scheme, where the amount you receive when you retire depends on the performance of the assets in which it is invested, then you are in the same boat as anyone with a personal pension. If you are about to retire the company operating your work pension should have been moving your share of the money into safer assets, so you won't be hit too hard. If you have years to go before you finish work, then there is time for losses to be recovered.
If you have a final salary scheme, where the amount you get is linked to your earnings, then you will be insulated from the falls in the short term, says McPhail. "In the medium term it will have an impact, though. One result that we will see is final salary schemes closing at a faster rate than at the moment."
Ros Altmann, an independent pensions analyst, says most employers are likely to give up on final salary schemes: "Most of them were in deficit before the market falls, and almost all will be now." More worrying, she says, is that if your company fails and you end up having to claim your pension through the Pension Protection Fund, you will only get 90% of what you had saved.
My pension has plummeted and now I have to buy an annuity
Unless you have reached 75, at which point the rules say you have to use your fund to buy an annuity to provide you with an income, you might want to sit tight in case the market recovers. The sum of money you have with which to buy the annuity will determine how much you have to live on for the rest of your life, so you might want to wait to see if your fund recovers some of its value and you can buy a better income. The government is considering suspending the rules so that those who have reached 75 can also wait.
However, McPhail warns: "The risk of not cashing in your investment is that there is no certainty that the market will recover soon." And while you wait for it to bounce back, annuity rates could fall. "If you are keeping your money in the market waiting for a recovery, then keep your eye on annuity rates too," he says.
If you are concerned, it would be wise to take advice.
I don't have shares or a pension - will I be OK?
"It's easy to see it as just problems in the financial markets, but this is going to have a knock-on effect on everybody," says Bamford. "The only questions are to what extent and how long it will take to feel the impact."
As the FTSE falls value is knocked off the UK's biggest companies, leaving them with less money to invest. Instead of expanding their businesses they could start recing staff numbers, leading to rendancies.
Those companies do not exist in a vacuum - they do business with other firms who will also be hit if they start to rein in their spending. Workers everywhere could eventually feel the impact of the downturn.
Is there any good news?
A little. The price of oil has slumped in recent weeks, which should mean cheaper petrol and could ultimately push down gas prices. Interest rates have been cut by 0.5% this week and further cuts are likely as the Bank tries to prop up the UK economy, which is good news for the third of borrowers on tracker mortgages. And while base rate cuts are usually bad news for savers, the fact that banks and building societies are seeking cash means they are still offering attractive interest rates on deposits.
经济衰退导致的恐慌性抛售导致股票市值被抹去了数十亿英镑。专家们说，这还不算完呢－－最终，每个人都会感受到市场低迷的冲击。
我是持股人，我该担心吗？
如果您手中仍有个别公司的股票，不是心理承受力特强的话，那就是从年初市场动荡的时候开始就一门心思死扛了。马丁.班福特(Martin Bamford)，Informed Choices公司的独立财经投资顾问说：“现在已经太晚了，稳健的投资者转成了现金或更安全的投资领域”。
如果您在市场中资金，那割肉的时候到了；或者，您有安安稳稳坐等经济恢复的本事。向儿童信托基金投资（CTF）的父母无需太过担心－－离取出这些钱还有相当长的一段时间，否则，若CTF的持股人把资金转到更安全的投资项目时，市场可能已经复苏了。
我已经离市，总该没事了吧？
这要看看您把资金移到了哪里，什么时候转移的。传统上被投资者们视为安全天堂的货币基金同样在下跌，于此同时，日用品的价格也在下跌。产权基金糟透了，即使是现金账户，这个曾被认为是最安全存钱地点的地方，也因为Icesave的崩溃经历了糟糕的一周。固定利率的有价证券，传统上认为会在证券下跌时表现尚佳的它，这次却没有爆发它的小宇宙，但是班福特预计他们会很快反弹。他补充说，“在经济不景气中，任何形式的资产都有风险。”
我的退休金都投到了股市，我该担心吗？
大多数人在临近退休时把他们的投资转成了比较安全的投资方式，所以，这些把退休金投入证券和股票的人此刻仍有时间。然而，, Bamford说，部分临近退休者仍有暴露于市场危机中的风险。“有些人将完全意识到这一点，他们必须重新审议自己的退休计划－－不论是在退休时间还是退休后的生活方式上都将被迫变得不同。”
本周早些时候，Hargreaves Lansdown 曾说，个人退休金的价值自去年开始已缩水了五分之一。最近几天的下跌浪潮使得缩水数值变得更大。退休金研究公司的主管汤姆.麦克菲尔(Tom McPhail)说，如果离退休尚有10年以上，那么此刻的最佳策略就是“充耳不闻”。他解释说：“等到退休金开始发放时，很可能这一切都已经过去了，所以您应该保持退休金的缴纳。”
我有一份职业养老金－－这会被冲击吗？
有可能。如果这是一份界定养老金（defined contribution scheme），在这种养老金中，您的收益和基金的资产投资收益表现挂钩，就是说，您和任何同样持有个人养老金的人坐在一条船上。
麦克菲尔说，最终薪金方案（ final salary scheme）中，您的收益和与收入挂钩，如果您有这项方案，就可以避免短期的下挫。“虽然在中期上仍然会有冲击。最终我们可以看到的一个结果是，在这段时间，薪金方案关闭速度要得快得多。”
罗斯.奥特曼(Ros Altmann)，独立退休金分析师。他说，多数的雇员倾向于放弃最终薪金方案：“他们中的多数人在市场下挫之前就已经出现了赤字，现在几乎全部出现了赤字。”更令人担忧的事情是，如果您的公司已倒闭，并最终不得不从养老金保障基金（Pension Protection Fund）取出退休金的话，您能得到的只是所存全部金额的90％。
我的退休金暴跌，现在必须去买一份年金（annuity）了。
除非您已经75岁了，处于这种情况下，规定上说您必须用存款买一份年金以提供一份收入，您可以坐等可能出现的市场复苏。您用来买年的资金量将决定您余生赖以为生的收入，所以，也许您想等等看您的基金价值是否能回弹一些，这样您的收入就会有所改善。政府正在考虑延缓这些规定，这样，达到75岁的人群仍可等待一段时间。
然而，麦克菲尔警告说：“投资不兑现的风险在于，市场复苏的明确信号并不存在。”而在您等待经济反弹的时候，年金收益率可能已经下调了。“如果您把资金放在市场里等待复苏就一定要紧密关注年金收益率。”
如果您理解了这一点，就会知道，采纳建议是一种很聪明的方式。
我没有股票或退休金，总该安全了吧？
班福特说：“单纯的金融领域的问题易于发现，但是金融领域的问题会引起连锁反应，唯一的问题是，范围会有多大，感受到冲击需要多长时间。”
富时指数上英国大公司们市值的大跌导致他们可投资资金的减少。无须扩展市场，他们可以开始减少员工的数量，这导致裁员。
这些公司并非存在于真空中－－他们与其他同样紧缩开支的公司做生意。最终所有的雇员都可以感受到市场低迷的冲击。
有什么好消息吗？
很少。近几周，石油价格暴跌，这意味着便宜的汽油，最终将导致油价下跌。本周，银行试图救市，利率下调了0.5％并有进一步下调的可能，这对贷款追踪的第三方借贷者来说是个好消息。一般来说，基本利率的下调对于储蓄者是坏消息，而银行和建筑业正寻求现金这一事件意味着他们仍将为储蓄提供诱人的利率。
③ 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 indivial, 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, right, 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 rection 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, instry, 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 Dections and Allowances 2.2扣除及免税额
Certain dections 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 dections 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 - dections - allowances 应纳税所得额 =课税收入-扣除额-免税额
Dections allowed for the calculation of PIT 允许扣除的计算的基坑
Type of Income 收入型 Dection 扣除
a. 答： Income from employment 从就业收入
b. 湾 Income received from right 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, instry, 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 ecational 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）
Ecation (additional allowance for child studying in ecational 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 dections 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 ring 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 instry. 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 ring 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。
④ He defrauded his employers of thousands of dollars.分析结构，of thousands 是怎么个意思
defraud sb. of sth. 固定结构
骗取某人的某物
thousands of 数千的
句子的意思：他骗了他老板数以千计的钱
⑤ 急求一篇关于个人所得税的英文文献，，大概10000-2000个字符，在线等，，非常非常感谢，好的追分~~
Personal Income Tax (PIT) is a direct tax levied on income of a person. A person means an indivial, an ordinary partnership, a non-juristic body of person and an undivided estate. 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.
1. Taxable Person
Taxpayers are classified into “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. 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. A non-resident is, however, subject to tax only on income from sources in Thailand.
2. TAX BASE
2.1 Assessable Income
Income chargeable to the PIT is called “assessable income”. The term covers income both in cash and in kind. 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.
Assessable income is divided into 8 categories as follows :
(1) income from personal services rendered to employers;
(2) income by virtue of jobs, positions or services rendered;
(3) income from goodwill, right, 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;
(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 rection 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;
(5) income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts;
(6) income from liberal professions;
(7) income from construction and other contracts of work;
(8) income from business, commerce, agriculture, instry, transport or any other activity not specified earlier.
2.2 Dections and Allowances
Certain dections and allowances are allowed in the calculation of the taxable income. Taxpayer shall make dections from assessable income before the allowances are granted. Therefore, taxable income is calculated by:
TAXABLE INCOME = Assessable Income - dections - allowances
Dections allowed for the calculation of PIT
Type of Income Dection
a. Income from employment
b. Income received from right
c. Income from letting out of property on hire
1) Building and wharves
2) Agricultural land
3) All other types of land
4) Vehicles
5) Any other type of property
d. Income from liberal professions
e. Income derived from contract of work whereby the contractor provides essential materials besides tools
f. Income derived from business, commerce, agriculture, instry, transport, or any other activities not specified in a. to e.
40% but not exceeding 60,000 baht
40% but not exceeding 60,000 baht
30%
20%
15%
30%
10%
30% except for the medical profession where 60% is allowed
actual expense or 70%
actual expense or 65% - 85% depending on the types of income
Allowances (Exemptions) allowed for the calculation of PIT
Types of Allowances Amount
Personal allowance
- Single taxpayer
- Undivided estate
- Non-juristic partnership or body of persons
Spouse allowance
Child allowance (child under 25 years of age and studying at ecational institution, or a minor, or an adjusted incompetent or quasi-incompetent person)
30,000 baht for the taxpayer
30,000 baht for the taxpayer’s spouse
30,000 baht for each partner but not exceeding 60,000 baht in total
30,000 baht
15,000 baht each
(limited to three children)
Ecation (additional allowance for child studying in ecational institution in Thailand)
Parents allowance
Life insurance premium paid by taxpayer or spouse
Approved provident fund contributions paid by taxpayer or spouse
Long term equity fund 2,000 baht each child
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
Amount actually paid but not exceeding 100,000 baht each
Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht
Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht
Home mortgage interest
Social insurance contributions paid by taxpayer or spouse
Charitable contributions Amount actually paid but not exceeding 100,000 baht
Amount actually paid each
Amount actually donated
but not exceeding 10% of the income after standard dections and the above allowances
2.3 Tax Credit for dividends
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. In computing assessable income, taxpayer shall gross up his dividends by the amount of the tax credit received. The amount of tax credit is creditable against his tax liability.
3. Progressive Tax Rates
3.1 Progressive Tax Rates
Personal income tax rates applicable to taxable income are as follows.
Tax rates of the Personal Income Tax
Taxable Income
(baht) arginal Taxable income
(baht) Tax Rate (%)
0 - 150,000 (2008 onwards) 150,000 Exempt
150,001 - 500,000 350,000 10
500,001 - 1,000,000 500,000 20
1,000,001 - 4,000,000 3,000,000 30
4,000,001 and over 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.
个人所得税（支）是一种直接税征收的收入的人。一个人是指个人，一个普通的伙伴关系，一个非法律机构的人身和财产的分割。一般来说，一个人承担责任进站了计算其应付税款，纳税申报和档案缴税，如果有的话，因此在历年的基础。
1 。应税人
纳税人分为“居民”和“非居民” 。 “居民”是指任何人居住在泰国的一个时期或累计超过180天的任何税（日历年） 。泰国居民可纳税的收入来源在泰国以及部分收入来源，从国外运入泰国。非居民，但需缴纳税项的收入仅来自于泰国。
2 。税基
2.1应评税入息
收入征收坑被称为“应评税入息” 。这一用语适用于收入都以现金和实物。因此，任何好处由雇主提供或其他人，如免租房屋或数额缴纳的税款，由雇主代表雇员，也被视为应课税入息的员工，目的坑。
评税入息是分为8个类别如下：
（ 1 ）收入从个人向雇主提供的服务;
（ 2 ）凭借收入的就业机会，职位或提供的服务;
（ 3 ）收入商誉，著作权，专利权，其他权利，年金或收入的性质，每年支付来自会或任何其他法律行为或法院的判决;
（ 4 ）收入的性质，股息，利息，银行存款在泰国，股票的利润或其他利益的法人公司，法人合作伙伴，或共同基金，收到的付款由于减少资本，奖金，增加资本控股，收益合并，收购或解散法人公司或合伙，转让和收益的股票或合伙控股;
（ 5 ）收入，让财产和违反合同，分期付款销售或租购合同;
（ 6 ）收入的自由职业者;
（ 7 ）收入从建筑和其他合同的工作;
（ 8 ）收入的业务，商业，农业，工业，运输或任何其他活动没有指定早些时候。
2.2扣除及免税额
某些扣除及免税额可以在计算应纳税所得额。纳税人应扣减应评税入息前的津贴是理所当然的。因此，应纳税所得额的计算方法是：
应纳税所得额=课税收入-扣除-津贴
允许扣除的计算坑
类型的所得税减免
字母a.就业收入
湾收到的收入是由版权
角收入来自出租物业出租
1 ）建设和码头
2 ）农业用地
3 ）所有其他类型的土地
4 ）车辆
5 ）任何其他形式的财产
4自由职业者的收入
大肠杆菌所得的收入，合同的工作，即承包商提供必要的材料除了工具
楼所得的收入，商业，商业，农业，工业，运输，或任何其他活动中没有指定答：至E.
40 ％但不超过60,000铢
40 ％但不超过60,000铢
30 ％
20 ％
15 ％
30 ％
10 ％
30 ％ ，除了医学界有60 ％是允许
实际开支或70 ％
实际开支或65 ％ - 85 ％取决于类型的收入
津贴（豁免）允许计算坑
类型的津贴数额
个人免税额
-单身纳税人
-无隔膜房地产
-非法律的合伙企业或机构的人
配偶津贴
儿童津贴（儿童年龄在25岁以下和学习，教育机构，或者未成年人，或者调整不称职或准不称职的人）
30,000泰铢的纳税人
30,000泰铢对纳税人的配偶
30,000泰铢每个伙伴，但不超过60,000铢的总
30,000泰铢
15,000泰铢每个
（仅限于3个孩子）
教育（额外津贴儿童学习教育机构在泰国）
父母津贴
寿险保费支付的纳税人或配偶
认可公积金缴款的纳税人或配偶
长期股权投资基金2,000铢每个孩子
30,000泰铢为每一个纳税人和配偶的父母如父母是60岁以上和收入低于30,000泰铢
实付价款，但不超过10万泰铢每个
实际支付金额的比率不超过15 ％的工资，但不得超过50万铢
实际支付金额的比率不超过15 ％的工资，但不得超过50万铢
住宅按揭利息
社会保险缴款支付的纳税人或配偶
慈善捐款，但实际支付的金额不超过10万泰铢
实付价款每个
实际捐赠数额
但不超过10 ％的收入和扣除标准后，上述津贴
2.3税收抵免的红利
任何纳税人谁住所，并在泰国获得的红利法人公司或合伙纳入泰国有权获得税收抵免的3月7日的数额收到股息。在计算应评税入息，纳税人应毛额他股息数额的税收抵免收到。数额税收抵免是可信的对他的税务负担。
3 。累进税率
3.1累进税率
个人所得税税率适用于应纳税所得额如下。
税率的个人所得税
应纳税所得额
（铢） arginal应税收入
（泰铢）税率（ ％ ）
0 - 150,000 （ 2008年起） 150,000豁免
150001 - 500,000 350,000 10
500,001 - 1,000,000 500,000 20
1,000,001 - 4,000,000 3,000,000 30
4,000,001及以上37
的情况下，收入类别（ 2 ） - （ 8 ）中提到的二点一顷收入超过60,000株，每半年，纳税人计算税款的数额乘以0.5 ％的应课税入息和比较少征收税款计算累进税率。纳税人须缴付税款的数额为准。
3.2分开课税
有几种类型的收入纳税人不应包括或可能不会选择这样的收入，包括应评税入息计算的应纳税额。
3.2 Separate Taxation
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.
⑥ *55.The engineers have rejected the employers' proposals to end the strike and the other workers
The engineers have rejected the employers' proposals to end the strike and the other workers have come out in sympathy.
工程师们拒绝了老板结束罢工的提议，其他工人也罢工声援。come out in sympathy 是一个词组，意思是举行同情罢工,罢工声援
A. 对立
B. 回报
C.同情
D.乐意
⑦ CFA 和 ACCA 两者的适用范围有什么区别
ACCA在国内称为“国际注册会计师”，实际上是特许公认会计师公会(The Association Of Chartered Certified Accountants)的缩写。和CPA不同，ACCA是一个国际性会计组织，因此ACCA资格在国际上具有一定的影响力。
想要掌握一些偏金融管理类的知识，且倾向于跨国企业或在海外发展，ACCA非常适合。
如果以后想着进公司，朝着CFO的方向发展，那acca是你的不二法门。但是，当你真的有一天坐到了CFO的位置上，你就发现，CFA是更有用的一个东西，不在于这个证书本身，而是这个证书带给你的专业眼光，可以保证你更加有效的管理公司的资金，通过金融工具控制风险，优化资本结构。
如果你一心想着走投资这条路，想着做基金，想着一夜暴富，想着享受上千万的现金流从你手上滚来滚去的感觉，那千万别犹豫，去投身到CFA的大军中去吧，不光是CFA，什么FRM，CIIA,CISI和投资有关的，和风控有关的，能考的，还是挨个考一考吧。这时候，ACCA大抵只是你投资分析过程的一个工具，有了ACCA的基础，大抵在会计的问题上，不会碰到任何问题了。
按理上说，按照通过率来说，这两个证书的含金量还是可以保证的。实际上CFA含金量更高一些，凭着其通过难而出名的，所有人都相信，越是难通过的考试，含金量越高。在这点上，CFA还是不会让大家失望的。但是，即使如此，也没有人敢拍着胸脯告诉你，你只要通过了CFA的考试，就能够找到一份怎么怎么样的工作。
事实是，不管CFA还是ACCA，他们的成名与他们的考试结构设计有很大的关系，不得不承认，这个两个考试的考试结构都很科学，内容覆盖都很全面，这也就是告诉人们，通过了我们的考试，在相关领域的知识就比较全面了。用人单位也是基于这点，会考虑雇佣拥有这种证书的人，但是不代表说，你拥有了这个证书，就证明了你有什么什么能力，什么什么用人单位特别期待的能力，因此千万不要期望着这个证书能给你保证什么。