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关于所得税法中能力降低的定义(作者译)

[To the definition of the reduction of ability in the law of incometax (author's transl)].

作者信息

Gramberg-Danielsen B

出版信息

Klin Monbl Augenheilkd. 1976 Feb;168(02):260-2.

PMID:134172
Abstract

Out of jurisdiction and commentaries by the Federal minister of finance and the minister of labour and social affairs it is proved, that the characteristic of externally recognizable, permanent loss of bodily mobility is existent not only for one-eyedness but as well as for reduction of visual acuity, provided (reduction of ability) of 25% or more is present. This statement is good for reductions of Personal income tax as well as Wage tax. The estimation of the degree of disability is to be made according to "leads on the medical expertise on the state provision for the deserving", Edition 1973.

摘要

超出联邦财政部长以及劳动和社会事务部长的管辖权及评论范围,事实证明,身体活动能力出现外部可识别的永久性丧失这一特征不仅存在于单眼失明情况,而且在视力下降(能力降低)达25%或更多时也同样存在。这一情况适用于个人所得税以及工资税的减免。残疾程度的评估应依据1973年版的《关于国家对应受资助者状况的医学专业鉴定指南》进行。

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