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个人收入调节税是对达到纳税标准的个人收入征收的一种税,开征此税的目的是为了调节社会成员之间过分悬殊的收入水平。自该税开征以来,少数纳税人所在单位或税款扣缴单位出于自身利益的考虑,采取不恰当的方法应付税收征管。有的单位对本部门的领导和专业技术人员采取错误的“保护”措施,凡是收入达到纳税标准的,单位都出面统一用公款缴纳税款。其理由是“不能挫伤他们的积极性”,还有的单位在支付外来人员的劳务报酬时,明知有人达到纳税标准,因为有求于别人,怕扣缴税款影响关系,就干脆用公款缴税了事。
The personal income tax is a tax levied on personal income that meets the tax standards. This tax is levied to regulate excessively disproportionate income levels among members of society. Since the introduction of the tax, the unit where a small number of taxpayers reside or the tax withheld by the tax authorities have, for their own interests, taken an inappropriate approach to tax collection and administration. Some units of the department’s leadership and professional and technical personnel to take the wrong “protection” measures, all income reached the tax standards, the units have come forward to pay taxes with public funds. The reason is “can not dampen their enthusiasm”, and some other units in the payment of remuneration for migrant workers, knowing that some people meet the tax standards, because there are other people who are afraid of withholding tax impact on the relationship, simply use public funds tax Trouble.