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随着社会收入结构的变化,目前工薪阶层的纳税比重占个税总额趋于增大,个人所得税调整频频“触痛”工薪阶层的神经。2011年9月国家上调了个人所得税起征点至3500元。但是,单单调整个税起征点,并不能从根本上解决收入差距扩大、高收入阶层纳税不足问题。当前我国的现行税制模式还存在诸多问题,需要进行综合改革。
With the change of social income structure, the current proportion of working-class tax accounts for the total tax tends to increase, personal income tax adjustment frequently “tenderness ” working-class nerves. In September 2011, the country raised its personal income tax threshold to 3,500 yuan. However, simply adjusting the tax threshold for individual taxes can not fundamentally solve the problem of widening income disparity and insufficient tax payment for high-income groups. At present, there are still many problems with the current taxation system in our country, which requires comprehensive reform.