① The purpose of the program is not to help the employers but__work for young peple.
The purpose of the program是主語，這個組織的目的是為這些年輕人提供工作是主謂關系選C
② 高分求一篇關於最近經濟危機的英文文章,最好是有評論的```
紐約：經濟危機殃及餐飲業
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.
據Zagat調查公司本周二發布的一項最新調查顯示，紐約的高檔餐廳如今可是生意慘淡。受經濟危機和物價上漲的影響，紐約人不再像過去那樣經常「下館子」，餐飲支出也有所減少。
該調查的發起人蒂姆•扎格特說：「餐飲業已明顯感到經濟危機的影響。」這項已有30年歷史的年度調查主要根據食客的反饋評估紐約約2000家餐廳的菜品、裝修和服務。
但扎格特認為，這次餐飲業最終會度過難關，就像挺過1987年的股市崩盤和「9/11」恐怖襲擊一樣。
此外，調查發現，少的還不僅僅是食客，今年紐約新開張的餐館數量自2003年來首次下跌，從去年的163家減少至119家，而三年前則為187家。
在3.8萬多受訪者中，近40%的人稱他們為了應對眼下的經濟危機，已經不經常出去吃飯，或者選擇去較便宜的餐館就餐。
Zagat調查發現，今年紐約的餐飲物價整體上漲了3.3%，大大超過過去六年所保持的1%。其中高端消費者倍受打擊，價格漲幅達到了近10%。
在紐約出去吃一頓飯平均花費為40.78美元，低於全美最高的、拉斯維加斯的44.44美元，比起巴黎、東京甚至多倫多等其它國家的首都則要低得多。
調查指出，這些「鼓舞人心」的發現可以解釋為什麼今年紐約冒出了很多漢堡店、皮薩店和烤肉店。就連阿蘭•杜卡斯和希恩-喬治四•沃格里騰這樣的名廚也開起了小酒館或拉麵館。
好消息大都關於那些在評級中名列前茅的餐館。Per Se首次摘得菜品和服務「雙科冠軍」，食客們對它的評價是「令人難忘、無與倫比的美食享受」，這家餐廳的平均消費為303美元。
主題餐廳「美國女孩」和「滾石咖啡」再次墊底，但名人會所Elanie』s 的服務和裝修這兩項指標得分更低，排在最後一名。
經濟危機：我們老百姓能做些什麼？
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.
經濟衰退導致的恐慌性拋售導致股票市值被抹去了數十億英鎊。專家們說，這還不算完呢－－最終，每個人都會感受到市場低迷的沖擊。
我是持股人，我該擔心嗎？
如果您手中仍有個別公司的股票，不是心理承受力特強的話，那就是從年初市場動盪的時候開始就一門心思死扛了。馬丁.班福特(Martin Bamford)，Informed Choices公司的獨立財經投資顧問說：「現在已經太晚了，穩健的投資者轉成了現金或更安全的投資領域」。
如果您在市場中資金，那割肉的時候到了；或者，您有安安穩穩坐等經濟恢復的本事。向兒童信託基金投資（CTF）的父母無需太過擔心－－離取出這些錢還有相當長的一段時間，否則，若CTF的持股人把資金轉到更安全的投資項目時，市場可能已經復甦了。
我已經離市，總該沒事了吧？
這要看看您把資金移到了哪裡，什麼時候轉移的。傳統上被投資者們視為安全天堂的貨幣基金同樣在下跌，於此同時，日用品的價格也在下跌。產權基金糟透了，即使是現金賬戶，這個曾被認為是最安全存錢地點的地方，也因為Icesave的崩潰經歷了糟糕的一周。固定利率的有價證券，傳統上認為會在證券下跌時表現尚佳的它，這次卻沒有爆發它的小宇宙，但是班福特預計他們會很快反彈。他補充說，「在經濟不景氣中，任何形式的資產都有風險。」
我的退休金都投到了股市，我該擔心嗎？
大多數人在臨近退休時把他們的投資轉成了比較安全的投資方式，所以，這些把退休金投入證券和股票的人此刻仍有時間。然而，, Bamford說，部分臨近退休者仍有暴露於市場危機中的風險。「有些人將完全意識到這一點，他們必須重新審議自己的退休計劃－－不論是在退休時間還是退休後的生活方式上都將被迫變得不同。」
本周早些時候，Hargreaves Lansdown 曾說，個人退休金的價值自去年開始已縮水了五分之一。最近幾天的下跌浪潮使得縮水數值變得更大。退休金研究公司的主管湯姆.麥克菲爾(Tom McPhail)說，如果離退休尚有10年以上，那麼此刻的最佳策略就是「充耳不聞」。他解釋說：「等到退休金開始發放時，很可能這一切都已經過去了，所以您應該保持退休金的繳納。」
我有一份職業養老金－－這會被沖擊嗎？
有可能。如果這是一份界定養老金（defined contribution scheme），在這種養老金中，您的收益和基金的資產投資收益表現掛鉤，就是說，您和任何同樣持有個人養老金的人坐在一條船上。
麥克菲爾說，最終薪金方案（ final salary scheme）中，您的收益和與收入掛鉤，如果您有這項方案，就可以避免短期的下挫。「雖然在中期上仍然會有沖擊。最終我們可以看到的一個結果是，在這段時間，薪金方案關閉速度要得快得多。」
羅斯.奧特曼(Ros Altmann)，獨立退休金分析師。他說，多數的雇員傾向於放棄最終薪金方案：「他們中的多數人在市場下挫之前就已經出現了赤字，現在幾乎全部出現了赤字。」更令人擔憂的事情是，如果您的公司已倒閉，並最終不得不從養老金保障基金（Pension Protection Fund）取出退休金的話，您能得到的只是所存全部金額的90％。
我的退休金暴跌，現在必須去買一份年金（annuity）了。
除非您已經75歲了，處於這種情況下，規定上說您必須用存款買一份年金以提供一份收入，您可以坐等可能出現的市場復甦。您用來買年的資金量將決定您餘生賴以為生的收入，所以，也許您想等等看您的基金價值是否能回彈一些，這樣您的收入就會有所改善。政府正在考慮延緩這些規定，這樣，達到75歲的人群仍可等待一段時間。
然而，麥克菲爾警告說：「投資不兌現的風險在於，市場復甦的明確信號並不存在。」而在您等待經濟反彈的時候，年金收益率可能已經下調了。「如果您把資金放在市場里等待復甦就一定要緊密關注年金收益率。」
如果您理解了這一點，就會知道，採納建議是一種很聰明的方式。
我沒有股票或退休金，總該安全了吧？
班福特說：「單純的金融領域的問題易於發現，但是金融領域的問題會引起連鎖反應，唯一的問題是，范圍會有多大，感受到沖擊需要多長時間。」
富時指數上英國大公司們市值的大跌導致他們可投資資金的減少。無須擴展市場，他們可以開始減少員工的數量，這導致裁員。
這些公司並非存在於真空中－－他們與其他同樣緊縮開支的公司做生意。最終所有的雇員都可以感受到市場低迷的沖擊。
有什麼好消息嗎？
很少。近幾周，石油價格暴跌，這意味著便宜的汽油，最終將導致油價下跌。本周，銀行試圖救市，利率下調了0.5％並有進一步下調的可能，這對貸款追蹤的第三方借貸者來說是個好消息。一般來說，基本利率的下調對於儲蓄者是壞消息，而銀行和建築業正尋求現金這一事件意味著他們仍將為儲蓄提供誘人的利率。
③ 求一篇英文文章，關於個人所得稅方面的，要求8000字元（非8000單詞）
Personal Income Tax (PIT) is a direct tax levied on income of a person.個人所得稅（PIT技術）是一種直接稅，一個人的收入徵收。 A person means an indivial, an ordinary partnership, a non-juristic body of person and an undivided estate.一個人是指個人，一個普通的夥伴關系，一個人非法人機構和不可分割的遺產。 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.一般來說，一個人被坑了他的稅款計算，納稅申報文件和繳納稅款，如有的話，因此在歷年的基礎。
1. 1。 Taxable Person 應稅人
Taxpayers are classified into 「resident」 and 「non-resident」.納稅人劃分為「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」是指任何人在泰國居住連續或累計超過180稅項（日歷）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.泰國居民的可支付收入來源，在泰國以及對從該是進入泰國帶來外國來源收入的一部分稅。 A non-resident is, however, subject to tax only on income from sources in Thailand.阿非居民然而，需繳納稅項只來自泰國的收入來源。
2. 2。 TAX BASE 稅基
2.1 Assessable Income 2.1評稅入息
Income chargeable to the PIT is called 「assessable income」.收入記入坑被稱為「應課稅收入」。 The term covers income both in cash and in kind.這一措詞包括現金和實物收入。 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，任何好處，如提供免租的房子，或由僱主支付雇員的代表稅款由僱主或其他人，也視為為目的坑雇員應課稅收入。
Assessable income is divided into 8 categories as follows :應征稅的收入分成8類細分如下：
(1) income from personal services rendered to employers; （1）由僱主提供的個人服務收入;
(2) income by virtue of jobs, positions or services rendered; （2）憑借工作，職務或提供服務的收入;
(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）商譽收入，版權，專利權，其他權利，年金或在每年的性質的所得款項將來自一個或任何其他法律行為或法院的判決;
(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）在股息性質，存款利息與泰國銀行的收入，利潤或其他利益的股票從法人公司，法人合夥，或互惠基金，收到的款項作為資本的減少，獎金的結果，增加資本控股，由合並收益，收購或法人公司或合夥企業解散，並獲得來自或合作夥伴持有的股份轉讓;
(5) income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts; （五）出租的財產和違反合同的，分期付款銷售或租購合約收入;
(6) income from liberal professions; （6）由自由職業者的收入;
(7) income from construction and other contracts of work; （七）建設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）營業收入，商業，農業，工業，運輸或其他活動沒有任何前面指定。
2.2 Dections and Allowances 2.2扣除及免稅額
Certain dections and allowances are allowed in the calculation of the taxable income. 某些扣除及免稅額允許在計算應納稅所得。 Taxpayer shall make dections from assessable income before the allowances are granted. 納稅人應課稅收入中扣除從之前的津貼是理所當然的。 Therefore, taxable income is calculated by: 因此，應納稅所得額的計算方法是：
TAXABLE INCOME = Assessable Income - dections - allowances 應納稅所得額 =課稅收入-扣除額-免稅額
Dections allowed for the calculation of PIT 允許扣除的計算的基坑
Type of Income 收入型 Dection 扣除
a. 答： Income from employment 從就業收入
b. 灣 Income received from right 收到的收入來自版權
c. 角 Income from letting out of property on hire 出租收入的財產出租
1) Building and wharves 1）建築物和碼頭
2) Agricultural land 2）農業土地
3) All other types of land 3）所有其他類型的土地
4) Vehicles 4）車輛
5) Any other type of property 5）任何其他類型的財產
d. 四 Income from liberal professions 自由職業的收入
e. 大腸桿菌 Income derived from contract of work whereby the contractor provides essential materials besides tools 所得的收入，工作合同，讓承包者提供必要的材料，除了工具
f. 樓 Income derived from business, commerce, agriculture, instry, transport, or any other activities not specified in a. 從業務所得的收入，商業，農業，工業，運輸，或不指定的任何其他活動答 to e. 到E
40% but not exceeding 60,000 baht 40％但不超過60000銖
40% but not exceeding 60,000 baht 40％但不超過60000銖
30% 30％
20% 20％
15% 15％
30% 30％
10% 10％
30% except for the medical profession where 60% is allowed 除30％為醫療行業的60％是允許
actual expense or 70% 實際費用或70％
actual expense or 65% - 85% depending on the types of income 實際開支或65％ - 85％取決於收入的種類
Allowances (Exemptions) allowed for the calculation of PIT 津貼（豁免）允許為基坑計算
Types of Allowances 津貼的種類 Amount 額
Personal allowance 個人免稅額
- Single taxpayer -單納稅人
- Undivided estate -隔膜地產
- Non-juristic partnership or body of persons -非合夥或法人團體的人
Spouse allowance 配偶津貼
Child allowance (child under 25 years of age and studying at ecational institution, or a minor, or an adjusted incompetent or quasi-incompetent person) 兒童津貼 （25歲以下的兒童和教育機構就讀，或未成年人，或者調整不勝任或准無能的人）
30,000 baht for the taxpayer 30000銖的納稅人
30,000 baht for the taxpayer's spouse 30,000泰銖對納稅人的配偶
30,000 baht for each partner but not exceeding 60,000 baht in total 30,000銖為每個合作夥伴，但不超過60,000銖總共
30,000 baht 3.0萬銖
15,000 baht each 每15000銖
(limited to three children) （限3個孩子）
Ecation (additional allowance for child studying in ecational institution in Thailand) 教育 （在泰國的其他機構的教育津貼就讀於兒童）
Parents allowance 父母津貼
Life insurance premium paid by taxpayer or spouse 壽險保費由納稅人或配偶支付
Approved provident fund contributions paid by taxpayer or spouse 核准公積金配偶或捐款支付納稅人
Long term equity fund 長期股權投資基金 2,000 baht each child 每個孩子2,000銖
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銖家長每個納稅人和配偶的父母，如果是這樣60歲以上和收入低於3.0萬銖
Amount actually paid but not exceeding 100,000 baht each 實際支付的金額不超過10萬銖，但每
Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 實際支付的金額在率不超過15％的工資，但不得超過50萬銖
Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 實際支付的金額在率不超過15％的工資，但不得超過50萬銖
Home mortgage interest 房屋貸款利率
Social insurance contributions paid by taxpayer or spouse 社會保險的配偶或捐款支付的納稅人
Charitable contributions 慈善捐款 Amount actually paid but not exceeding 100,000 baht 實際支付的金額，但不超過10萬銖
Amount actually paid each 實際支付的金額每
Amount actually donated 實際捐贈金額
but not exceeding 10% of the income after standard dections and the above allowances 但扣除額不得超過上述津貼和10％的收入後的標准
2.3 Tax Credit for dividends 2.3信用股息稅
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.納稅人在泰國和住所誰收到來自公司或法人在泰國注冊的夥伴關系，是有權獲得3 / 7的股息紅利稅收抵免收到。 In computing assessable income, taxpayer shall gross up his dividends by the amount of the tax credit received.在計算應課稅收入，納稅人應當由總的稅收抵免額，他收到的股息。 The amount of tax credit is creditable against his tax liability.稅收信貸的數額是對他的稅款抵免。
3. 3。 Progressive Tax Rates 累進稅率
3.1 Progressive Tax Rates 累進稅率3.1
Personal income tax rates applicable to taxable income are as follows.個人所得稅稅率適用的應納稅所得額如下。
Tax rates of the Personal Income Tax 所得稅稅率的個人
Taxable Income 應納稅所得額
(baht) （銖） arginal Taxable income arginal應納稅所得額
(baht) （銖） Tax Rate (%) 稅率（％）
0 - 150,000 (2008 onwards) 0 - 15萬（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. 在每年的情況下收入類別（2） - （8）條所述2.1頃收入超過6.0萬泰銖，納稅人的稅務計算計算的數額乘以稅0.5％的應課稅收入額和比較累進稅率。納稅人須負起更大的納稅金額為准。
3.2 Separate Taxation 3.2獨立的稅收
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.有幾種類型的收入，納稅人不得包括或可能不選擇包括收入，在計算應課稅收入的稅務負擔。
Income from sale of immovable property 來自物業銷售收入不動產
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.納稅人不包括收入由遺贈取得不動產銷售或以饋贈方式向在計算應評稅入息坑。 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，如果銷售為商業目的而作出的，至關重要的是，這樣的收入必須包含在課稅收入和受坑。
Interest 興趣
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，可在納稅人的選擇，下面的表格可從坑計算排除規定，有百分之15是源泉扣繳的稅款： (1) （1） interest on bonds or debentures issued by a government organization; 債券的利息或組織發出的政府債券;
(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; 銀行儲蓄存款的利息，如果在商業利益收到的總金額不超過20,000銖一個納稅年度中;
(3) （3） interest on loans paid by a finance company; 公司融資貸款的利息支付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. 獲得商業利益或特定行業的任何金融機構所舉辦的法律為目的的泰國的貸款資金，以促進農業。
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.納稅人誰住在泰國，接受注冊公司或互惠基金，已在稅收在百分之十率源泉扣繳的股息或利潤的股票，可以選擇排除在計算應評稅入息坑等紅利。 However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.4.然而，在這樣做時，納稅人將無法要求任何退款或信用為2.4提及。
4. 4。 Withholding Tax 預扣稅
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.對於某些類別的收入，收入的付款人隱瞞源頭稅，納稅申報文件（表格坑1，2或3視情況而定），並提交預扣稅款的區稅務辦公室。 The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return.扣繳的稅款，應再對納稅人的稅務責任記在申請坑返回的時間。 The following are the withholding tax rates on some categories of income.以下是對某些類別的收入扣繳稅率。
Types of income 收入的種類 Withholding tax rate 預提稅率
1. 1。 Employment income 就業收入 5 - 37 % 5 - 37％
2. 2。 Rents and prizes 租金及獎品 5 % 5％
3. 3。 Ship rental charges 船舶租用費 1 % 1％
4. 4。 Service and professional fees 服務及專業費用 3 % 3％
5. 5。 Public entertainer remuneration 公共藝人報酬
- Thai resident -泰國居民
- non-resident -非居民
5 % 5％
5 - 37 % 5 - 37％
6. 6。 Advertising fees 廣告費用 2 % 2％
5. 5。 Tax Payment 納稅
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. 納稅人可申請個人所得稅納稅申報表，並在3月的最後一天支付稅務部以下的納稅年度。 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. 納稅人，誰的收入源於C的規定，D或年度的應納稅f在2.3期間的前6個月還需要提交一半-每年的收入回報，在過去的一天署進行付款到今年9月的應課稅。 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. 任何預扣稅或每半年稅收已支付給稅務部門可以作為一個責任對納稅信用年底的。
④ He defrauded his employers of thousands of dollars.分析結構，of thousands 是怎麼個意思
defraud sb. of sth. 固定結構
騙取某人的某物
thousands of 數千的
句子的意思：他騙了他老闆數以千計的錢
⑤ 急求一篇關於個人所得稅的英文文獻，，大概10000-2000個字元，在線等，，非常非常感謝，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.
個人所得稅（支）是一種直接稅徵收的收入的人。一個人是指個人，一個普通的夥伴關系，一個非法律機構的人身和財產的分割。一般來說，一個人承擔責任進站了計算其應付稅款，納稅申報和檔案繳稅，如果有的話，因此在歷年的基礎。
1 。應稅人
納稅人分為「居民」和「非居民」 。 「居民」是指任何人居住在泰國的一個時期或累計超過180天的任何稅（日歷年） 。泰國居民可納稅的收入來源在泰國以及部分收入來源，從國外運入泰國。非居民，但需繳納稅項的收入僅來自於泰國。
2 。稅基
2.1應評稅入息
收入徵收坑被稱為「應評稅入息」 。這一用語適用於收入都以現金和實物。因此，任何好處由僱主提供或其他人，如免租房屋或數額繳納的稅款，由僱主代表雇員，也被視為應課稅入息的員工，目的坑。
評稅入息是分為8個類別如下：
（ 1 ）收入從個人向僱主提供的服務;
（ 2 ）憑借收入的就業機會，職位或提供的服務;
（ 3 ）收入商譽，著作權，專利權，其他權利，年金或收入的性質，每年支付來自會或任何其他法律行為或法院的判決;
（ 4 ）收入的性質，股息，利息，銀行存款在泰國，股票的利潤或其他利益的法人公司，法人合作夥伴，或共同基金，收到的付款由於減少資本，獎金，增加資本控股，收益合並，收購或解散法人公司或合夥，轉讓和收益的股票或合夥控股;
（ 5 ）收入，讓財產和違反合同，分期付款銷售或租購合同;
（ 6 ）收入的自由職業者;
（ 7 ）收入從建築和其他合同的工作;
（ 8 ）收入的業務，商業，農業，工業，運輸或任何其他活動沒有指定早些時候。
2.2扣除及免稅額
某些扣除及免稅額可以在計算應納稅所得額。納稅人應扣減應評稅入息前的津貼是理所當然的。因此，應納稅所得額的計算方法是：
應納稅所得額=課稅收入-扣除-津貼
允許扣除的計算坑
類型的所得稅減免
字母a.就業收入
灣收到的收入是由版權
角收入來自出租物業出租
1 ）建設和碼頭
2 ）農業用地
3 ）所有其他類型的土地
4 ）車輛
5 ）任何其他形式的財產
4自由職業者的收入
大腸桿菌所得的收入，合同的工作，即承包商提供必要的材料除了工具
樓所得的收入，商業，商業，農業，工業，運輸，或任何其他活動中沒有指定答：至E.
40 ％但不超過60,000銖
40 ％但不超過60,000銖
30 ％
20 ％
15 ％
30 ％
10 ％
30 ％ ，除了醫學界有60 ％是允許
實際開支或70 ％
實際開支或65 ％ - 85 ％取決於類型的收入
津貼（豁免）允許計算坑
類型的津貼數額
個人免稅額
-單身納稅人
-無隔膜房地產
-非法律的合夥企業或機構的人
配偶津貼
兒童津貼（兒童年齡在25歲以下和學習，教育機構，或者未成年人，或者調整不稱職或准不稱職的人）
30,000泰銖的納稅人
30,000泰銖對納稅人的配偶
30,000泰銖每個夥伴，但不超過60,000銖的總
30,000泰銖
15,000泰銖每個
（僅限於3個孩子）
教育（額外津貼兒童學習教育機構在泰國）
父母津貼
壽險保費支付的納稅人或配偶
認可公積金繳款的納稅人或配偶
長期股權投資基金2,000銖每個孩子
30,000泰銖為每一個納稅人和配偶的父母如父母是60歲以上和收入低於30,000泰銖
實付價款，但不超過10萬泰銖每個
實際支付金額的比率不超過15 ％的工資，但不得超過50萬銖
實際支付金額的比率不超過15 ％的工資，但不得超過50萬銖
住宅按揭利息
社會保險繳款支付的納稅人或配偶
慈善捐款，但實際支付的金額不超過10萬泰銖
實付價款每個
實際捐贈數額
但不超過10 ％的收入和扣除標准後，上述津貼
2.3稅收抵免的紅利
任何納稅人誰住所，並在泰國獲得的紅利法人公司或合夥納入泰國有權獲得稅收抵免的3月7日的數額收到股息。在計算應評稅入息，納稅人應毛額他股息數額的稅收抵免收到。數額稅收抵免是可信的對他的稅務負擔。
3 。累進稅率
3.1累進稅率
個人所得稅稅率適用於應納稅所得額如下。
稅率的個人所得稅
應納稅所得額
（銖） arginal應稅收入
（泰銖）稅率（ ％ ）
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
的情況下，收入類別（ 2 ） - （ 8 ）中提到的二點一頃收入超過60,000株，每半年，納稅人計算稅款的數額乘以0.5 ％的應課稅入息和比較少徵收稅款計算累進稅率。納稅人須繳付稅款的數額為准。
3.2分開課稅
有幾種類型的收入納稅人不應包括或可能不會選擇這樣的收入，包括應評稅入息計算的應納稅額。
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.
工程師們拒絕了老闆結束罷工的提議，其他工人也罷工聲援。come out in sympathy 是一個片語，意思是舉行同情罷工,罷工聲援
A. 對立
B. 回報
C.同情
D.樂意
⑦ CFA 和 ACCA 兩者的適用范圍有什麼區別
ACCA在國內稱為「國際注冊會計師」，實際上是特許公認會計師公會(The Association Of Chartered Certified Accountants)的縮寫。和CPA不同，ACCA是一個國際性會計組織，因此ACCA資格在國際上具有一定的影響力。
想要掌握一些偏金融管理類的知識，且傾向於跨國企業或在海外發展，ACCA非常適合。
如果以後想著進公司，朝著CFO的方向發展，那acca是你的不二法門。但是，當你真的有一天坐到了CFO的位置上，你就發現，CFA是更有用的一個東西，不在於這個證書本身，而是這個證書帶給你的專業眼光，可以保證你更加有效的管理公司的資金，通過金融工具控制風險，優化資本結構。
如果你一心想著走投資這條路，想著做基金，想著一夜暴富，想著享受上千萬的現金流從你手上滾來滾去的感覺，那千萬別猶豫，去投身到CFA的大軍中去吧，不光是CFA，什麼FRM，CIIA,CISI和投資有關的，和風控有關的，能考的，還是挨個考一考吧。這時候，ACCA大抵只是你投資分析過程的一個工具，有了ACCA的基礎，大抵在會計的問題上，不會碰到任何問題了。
按理上說，按照通過率來說，這兩個證書的含金量還是可以保證的。實際上CFA含金量更高一些，憑著其通過難而出名的，所有人都相信，越是難通過的考試，含金量越高。在這點上，CFA還是不會讓大家失望的。但是，即使如此，也沒有人敢拍著胸脯告訴你，你只要通過了CFA的考試，就能夠找到一份怎麼怎麼樣的工作。
事實是，不管CFA還是ACCA，他們的成名與他們的考試結構設計有很大的關系，不得不承認，這個兩個考試的考試結構都很科學，內容覆蓋都很全面，這也就是告訴人們，通過了我們的考試，在相關領域的知識就比較全面了。用人單位也是基於這點，會考慮僱傭擁有這種證書的人，但是不代表說，你擁有了這個證書，就證明了你有什麼什麼能力，什麼什麼用人單位特別期待的能力，因此千萬不要期望著這個證書能給你保證什麼。