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请教老师 lesson 3 问题_patent royalty

Subject: questions about example 1 of Lesson 3: outline of income tax

 

Q1: what is "PAYE"stand for? what should we know about "PAYE"?

Q2: why "patent royalty" tax is added before we have the income liability? its treatment is not same from building society interest, could we know more about the reason?

 

Thank you in advance.

 

regards,

tuzi

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