How does one calculate the individual income tax other than wages and salaries?

外籍个人工资薪金以外的所得如何计算个人所得税？

As is known to all, the organization and management of wages and salaries are very complex.

众所周知，工资和薪水的组织和管理是很复杂的。

Sunshine wages and salaries of non-sun treatment was significantly different between PE teachers.

阳光工资和非阳光工资体育教师之间待遇差别明显。

Wages and salaries of staff and workers and labour insurance expenses that are owned by the bankrupt enterprise;

（一）破产企业所欠职工工资和劳动保险费用；

How does one determine the income source for incomes other than wages and salaries derived by foreign individuals?

工资薪金以外的所得如何确定是否属来源于中国境内的所得？

The old income tax regulations for domestically funded enterprises imposed a limit on the taxpayer regarding the deduction of wages and salaries.

老税法对内、外资企业业务招待费支出实行按销售收入的一定比例限额扣除。

Consumption taxes such as these are less harmful than a tax on wages and salaries (which discourages work) or a tax on investment (which discourages saving).

像这样的消费税比对工资收入征税（不鼓励工作）和对投资征税（不鼓励储蓄）的伤害要小。

Nobody will deny that in all capitalistic countries the average standard of living of the earners of wages and salaries has improved to an unprecedented and unexpected degree.

谁都无法否认，在所有的资本主义国家中，工薪阶层的平均生活水平已经得到了历史上从未有过的和始料不及的改善。