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留学生MBA毕业论文:马来西亚税收筹划

时间:2016-08-24 17:34来源:www.ukthesis.org 作者:英国论文网 点击联系客服: 客服:Damien
留学生MBA毕业论文:马来西亚税收筹划
Tax Planning In Malaysia 
 
就业是两个政党之间的一种契约,一个是用人单位,另一个是用人单位的职员。在这种关系中,雇主对生产活动,一般以创造财政收入的意图,和员工对企业贡献的劳动报酬。就业也存在于公共、非营利和家庭部门。雇主是雇用雇员的任何单位,它可以是一个人、一个公司、一个组织。有相当数量的就业安排,包括全职、兼职、临时工、固定期限合同或就业,实习,实习和见习工作。就业允许个人是一个有价值的社会和经济贡献者,同时为那些在他/她的照顾者的需要提供。被雇佣也可以为个人提供一种个人价值感,是个人发展的一种手段。
 
Employment is a contract between two parties, one being the employer and the other being the employee. In this relationship, the employer conceives of a productive activity, generally with the intention of creating financial revenues, and the employee contributes labour to the enterprise, usually in return for payment. Employment also exists in the public, non-profit and household sectors. An employer is any entity that hires employees; it can be a person, a company, an organisation or a corporation. There are a number of employment arrangements available, including full time employment, part time employment, casual employment, fixed term or contract employment, apprenticeships, traineeships, and probationary works. Employment allows an individual to be a valuable contributor to society and the economy, while providing for the needs of those under his/ her care. Being employed can also provide a sense of personal worth to the individual, and is a means for personal development.
 
 
1.1.1 Characteristic of Employment
There are few factors that link to make a person to be an employee such as personal services, presence of control, equipment, financial risk, basis of payment, benefits, sense of belonging to the organization, nature of contract, and intention of the parties.
 
When comes to employment, the duties will be perform by the employees themselves which means providing the service or task assigned by themselves but they also can hire another person to complete the task who are qualified to the job assigned. Meanwhile control is where employers take control over the employees in directing them the way to accomplish and perform a job.
 
Employment also exits when the employees use tools provided by the employer to perform a duty or task. As for self-employed individuals, they use their own tools.
 
Financial risk is where as for self employed they faced the risk for expected return, but as for employees, they only share the profits but not the risks. A payment is given for the employees in a fixed rate of salary either on a monthly or weekly basis. As for self employed individuals, they are given a professional fee upon the completion of the task or progressively throughout the engagement based upon agreed deliverables.(责任编辑:cinq)


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