论文部分内容阅读
国家税务总局在2008年7月22日发布了上半年税收数据,其中个人所得税完成2135亿元,同比增长27.3%,比上半年国民生产总值(GDP)10.4%的增速快一倍多。我们注意到,2008年3月1日个税起征点从每月1600元调至2000元,在这种情况下个税收入仍然飙升,上调个税起征点的呼声也由此再起。事实上,起征点调高后个税收入不降反升,并不是第一次发生。2006
The State Administration of Taxation released the first half of the tax data on July 22, 2008, in which personal income tax completed 213.5 billion yuan, an increase of 27.3% over the same period of last year and more than double the growth rate of 10.4% of the gross domestic product in the first half of the year. We noticed that the tax threshold of 1 March 2008 was adjusted from 1,600 yuan per month to 2,000 yuan. In this case, the tax revenue still soared and the call for raising the tax threshold started again. In fact, it is not the first time that the tax revenue will go up without rising and falling as soon as the threshold is raised. 2006