[雙語翻譯]--外文翻譯--新創(chuàng)所得稅變化帶來的后果（節(jié)選）

1、中文 中文 1323 字， 字，900 單詞， 單詞，4600 英文字符 英文字符出處： 出處：Pavic D, Karacic D. Newly Created Consequences Caused By The Change Of Income Tax[J]. Interdisciplinary Management Research, 2015, 11.NEWLY CREATED CONSEQUENCES CAUSED BY

2、THE CHANGE OF INCOME TAXDomagoj PAVI?, dipl.oec Domagoj KARA?I?, Ph.D.Abstract Amendments of the Law on Income Tax and increase of the personal deduc- tion will result in the decrease of liabilities and payments of

3、employment in- come tax. Since income tax is a joint income of state and local governments, cities and municipalities will get a smaller portion of the funds to finance their needs, also many programs and activities o

4、f cities and municipalities will come into question. In order to achieve plans and forecasted activities, cities and municipalities introduced an increase of surtax. With this increase of surtax local self- govern- men

5、t units tried to compensate for the decreased income and cash inflow from employment income tax. Gis paper strives to explore the thesis that local self- government units, through the increase or introduction of addit

6、ional surtax, attempt to collect the same amount of financing funds as in previous periods. Keywords: income tax, personal deduction, surtax, cities and municipalities INTRODUCTIONProvisions of the Constitution of Repub

7、lic of Croatia (NN 05/14) regulate that everyone is obliged to participate in the settlement of the public expenses, in accordance with their own economic opportunities. In addition, it indicates that the tax system is

8、 based on principles of equity and equality.Equity in taxation ( Jelcic, 2001, 109) can be achieved by establishing the obligation of payment of taxes to all citizens of the country, or it can be based on equality in ta

9、xation, so that taxation is conducted according to the economic capacity of taxpayers.Main feature of the income tax is its social function, which undoubtedly arises from the regulations on the income tax and numerous p

10、rovisions de- signed to reduce the tax liability for natural persons.Income tax payer is always a natural person. When determining the amount of income taxes, many personal facts have to be taken into account, which is

11、why this tax can be considered personal.When determining the tax liability, taxpayer is entitled to use tax deduc- tions or non-taxable income. Amount will depend on many factors and circum- stances - whether taxpayer

12、is employed or in pension, whether he lives alone or supports a family, 1.3.2012.-31.12.2014. 2.200,001.1.2015.- 2.600,00Me personal deduction is used only in the disbursement of employment income, while in other ty

13、pes of income personal deduction is not used.2.3. SALARY CALCULATON ? EMPLOYMENT INCOMELaw concerning the financing of units of local and regional self-government (Official Gazette of RC (NN 147/14)) determines the sou

14、rces of funding andfinancing of the municipality or city. Cities and municipalities can implement following taxes:1. Surtax on income tax2. Consumption tax3. Tax on holiday houses4. Tax on trade name5. Tax on use of pub

15、lic landFor income taxpayers, municipality or city can determine the amount of sur- tax on income tax in following way:- A municipality at the rate of up to 10%- A city with a population below 30,000 at a rate of up to 1

16、2%- A city with a population over 30,000 at a rate of up to 15%- Me city of Zagreb at a rate of up to 30%Me basis for the calculation of surtax is determined according to the amount of income tax. By amendments of the La

17、w on Income Tax, personal deduction from 1 January 2015 has been increased and is up to 2,600.00 kn per month. Until 31 December 2014, the basic personal deduction was up to 2,200.00 kn per month.Income tax rates appli

18、cable in 2014 and 2015 were 12%, 25% and 40%. Following table shows the base for calculation of income:Table 2: Changes of tax groups from 1.1.2015.According to the Law on Income Tax until 31.12.2014. Changes of the Law