Question

请问哪位英语高手帮我翻译一下以下文章??不要在线翻译哦!谢谢

Personal Income Tax (PIT) is a direct tax levied on income of a person. A person means an individual, 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.
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.
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 :
5. Tax Payment
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. 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. 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
withholding tax rates on some categories of income.

Answer 1

个人所得税(井)是一种直接征收收入的一个人。一个人是指个人,一个普通的合伙制公司,non-juristic身体的人,一个不可分割的房地产。一般来说,一个人容易坑已计算纳税义务时,他已纳税申报纳税,如果有的话,因此在一个公历年度的基础。
纳税人分为“居民”和“居民”。“居民”是指任何的人居住在泰国的一段时期,或者超过180天的备选任何税(日历年度。泰国的居民承担纳税所得来源以及在泰国的一部分外国来源收入,被带进泰国。非居民,然而,境内收入来源,在泰国。
向来坑的收入纳税收入被称为“”。这个术语涵盖在现金收入和善良。因此,任何福利规定雇主或其他人员,如rent-free税额的房子或者由雇主支付员工的代表,也是作为纳税收入的员工为目的的坑
纳税收入分成八大如下:

在此情形,收入类别(2),(8)所挣的钱超过2.1是超过60000泰铢,每年纳税人有计算税额的0.5%,乘以纳税收入和与税额的累进税率计算。纳税人须纳税额度为准。
有几种类型的收入纳税义务人不应包括或不可能选择包括收入纳税收入计算的税务负担。
从销售收入的不动产
纳税人不应包括销售收入所获得的遗赠和不动产的纳税收入的礼物时,计算坑。然而,如果交易为商业目的,它是必要的,这样的收入,必须包括为纳税收入和受坑。