论文部分内容阅读
本文通过对按《国家税务总局关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》、按原个人所得税规定与按《个人所得税法》的税法规定三种计算办法的比较,得出第三种办法更符合国家修改《个人所得税》税法的初衷——在缴纳的过程中计算趋于合理,避免了超额累进税率中存在的税金负效应现象,进而提出了有效避免税金负效应现象的建议。
In this paper, according to the “Circular of the State Administration of Taxation on Adjusting Individuals to One-off Bonus and Other Methods of Calculating and Collecting Individual Income Tax”, the three methods of calculating according to the provisions of the original personal income tax and the tax law of “Individual Income Tax Law” The third approach is more in line with the original intention of the state to amend the “personal income tax” tax law - the calculation tends to be reasonable in the process of payment, to avoid the negative tax effect existing in excess progressive tax rate, and then put forward the negative effect of tax effectively Phenomenon of the proposal.