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2005年7月16日国家税务总局颁布了《个人所得税管理办法》(以下简称《办法》),并于2005年10月1日正式实施。《办法》分别对建立个人收入档案管理制度、代扣代缴明细账制度,纳税人与扣缴义务人向税务机关双向申报制度,与社会各部门配合的协税制度;建设统一的个人所得税信息管理系统;强化高收入者的重点管理、税源的源泉管理、全员全额管理等方面进行了详细阐述。主要影响体现在两方面。严格禁止偷税行为《办法》的颁布肯定会对个人年终收入有所影响,只不过对不同人的影响程度会
July 16, 2005 The State Administration of Taxation promulgated the Measures for the Administration of Individual Income Tax (hereinafter referred to as the “Measures”) and came into effect on October 1, 2005. The Measures respectively set up a system of personal income file management, a system of withholding and drawing up a detailed account, a system of two-way declaration of taxpayers and withholding agents to the tax authorities, and a system of coordination and taxation in coordination with various departments of the society; and a unified personal income tax information Management system; strengthen the key management of high-income earners, the source of the tax source management, full management of the full details. The main influence is reflected in two aspects. The promulgation of the “Prohibition of Tax Evasion” will certainly have an impact on the personal end-of-year income, except that the degree of impact on different people will be