Difference Between Personal Income and Personal Disposable Income

Key Difference – Personal Income vs Personal Disposable Income

Personal income and personal disposable income are two terms that should be distinguished accurately since they are used interchangeably despite their differences. The key difference between personal income and personal disposable income is that个人收入是指一个人的总收益s in the form of工资, salaries and otherinvestmentswhereas个人可支配收入refers to the amount of net income available to an individual to spend, invest and save afterincome taxes被付款。Thus, the tax payment can be identified as the main distinguishing factor between personal income and personal disposable income.

内容
1.Overview and Key Difference
2.什么是个人收入
3.什么是个人可支配收入
4.Side by Side Comparison – Personal Income vs Personal Disposable Income
5.概括

什么是个人收入?

Personal income refers to an individual’s total earnings in the form of工资, salaries和其他投资。这是个人在一段时间内收到的所有收入的总和。个人收入可以归类为活动或被动收入。

积极收入

Active income is the income resulting from any business activity in which the individual materially participates.

• Wages, salaries, bonuses, commissions or other payments for services rendered
• Profit from a trade or business in which you are a material participant
• Gain on the sale of assets used in an active trade or business
• 产生的收入无形的property

Passive Income

This is the income resulting from any business activity in which the individual does not materially participate.

• 不需要所有者直接参与的企业的收入
• Interest income from deposits and pension
• 股息和资本收益fromsecurities或者commodities
• Royaltiesearned onintellectual property

Personal income is taxed at a varying level according to the income. The method of calculating tax is different in each country. However, in general terms, taxes are levied onnet income(gross income less allowable tax savings) and capital gains of individuals. Below are some examples of minimum and maximum personal tax rates in countries.

• Argentina – 9 -35%
• Hong Kong – 0-15%
• 尼日利亚 - 7 -24％
• United States – 0-39.6%

什么是个人可支配收入?

个人可支配收入称为个人可用于支出，投资和节省所得税后的净收入金额。可以通过从收入中减去所得税来计算。

个人可支配收入= Personal Income- Income Tax Payment

E.g. an individual earns an income of $175,000, and it pays tax at 25%. The disposable income of the individual is $131,250 ($175,000 – ($175,000* 25%)). This means that the individual has $131,250 for spending, investing and saving purpose.

Individuals consume goods and services (necessities) such as food, shelter, transportation, healthcare and leisure while also saving a portion or funds. They also undertake investing activities to earn returns. When the disposable income for all the individuals or households is collated, the national disposable income for a country can be arrived at.

个人可支配收入是一个国家的主要经济指标之一。由于个人可支配收入从一个人到另一个人都不同，因此不能用来比较国家之间的可支配收入。因此，通过添加该国所有个人的集体收入减少税收，并将其除以该国人口的总收入来计算一个国家的“可支配收入”。

可支配收入人均收入=总可支配收入/总人口

What is the difference between Personal Income and Personal Disposable Income?

个人收入vs Personal Disposable Income
个人收入是指个人的总收入，以工资，工资和其他投资的形式。	个人可支配收入称为个人可用于支出，投资和节省所得税后的净收入金额。
所得税调整
个人收入是调整所得税之前的总收入。	Personal disposable income is arrived at after deducting the income tax.
Nature
个人收入是所有活跃和被动收入的汇总。	Personal disposable income is dependent on the personal income.

摘要 - 个人收入与个人可支配收入

个人收入和个人可支配收入之间的差额是，个人收入是指在考虑税款后获得的，在个人可支配收入时获得的总收入或被动收入。因此，个人可支配收入较小，取决于个人收入。Tax evasion关于个人收入是非法的，付款是不可避免的。适用于个人收入的税率会随着时间的推移而变化，也基于居住国。

Reference:
1.”Passive Income.” Investopedia. N.p., 02 Sept. 2015. Web. 28 May 2017. .
2.”Tax – Tax on personal income – OECD Data.” TheOECD. N.p., n.d. Web. 29 May 2017. .
3.”Disposable Income.” Investopedia. N.p., 05 Nov. 2014. Web. 29 May 2017. .

Image Courtesy:
1. “United Kingdom personal income by sex” By Delphi234 – Own work (CC0) viaCommons Wikimedia
2. Thanatos - （CC0）通过Commons Wikimedia