|
gptkbp:instanceOf
|
gptkb:tax_law
|
|
gptkbp:administeredBy
|
Tax authorities
|
|
gptkbp:appliesTo
|
Individuals
|
|
gptkbp:basisFor
|
Income
|
|
gptkbp:commonIn
|
Most countries
|
|
gptkbp:compatibleWith
|
Taxpayers
|
|
gptkbp:filingMethod
|
Annually
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Individual Income Tax
|
|
gptkbp:introducedIn
|
gptkb:United_Kingdom
1799
|
|
gptkbp:leviedBy
|
gptkb:Dividends
Interest
Capital gains
Wages
Salaries
Business income
Other income
|
|
gptkbp:mayBeIndividuallyFiled
|
Yes
|
|
gptkbp:mayBeJointlyFiled
|
Yes
|
|
gptkbp:mayBeNonRefundable
|
Yes
|
|
gptkbp:mayBeRefundable
|
Yes
|
|
gptkbp:mayBeSubjectToAudit
|
Yes
|
|
gptkbp:mayBeWithheldAtSource
|
Yes
|
|
gptkbp:mayInclude
|
Flat
Progressive
Alternative minimum tax
Regressive
Withholding tax
Tax credits
Tax deductions
Tax avoidance rules
Tax evasion laws
|
|
gptkbp:notableCollection
|
gptkb:government
|
|
gptkbp:penalty
|
Interest
Fines
Prosecution
|
|
gptkbp:purpose
|
Revenue generation
|
|
gptkbp:requires
|
Filing tax returns
Estimated tax payments
|
|
gptkbp:subject
|
Tax treaties
Double taxation agreements
|
|
gptkbp:usedFor
|
gptkb:infrastructure
gptkb:insurance
Education
Defense
Welfare
Public services
Social programs
|
|
gptkbp:bfsParent
|
gptkb:个人所得税
|
|
gptkbp:bfsLayer
|
6
|