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随着2005年7月底国务院常务会议讨论通过《中华人民共和国个人所得税法修正案 (草案)》并提请全国人大常委会审议以来,个人所得税及其改革日益引起全国广泛关注, 这正反映出个人所得税与人们切身利益的紧密性和人们对当前我国居民收入差距问题的关注。我国居民收入差距情况如何?当前个人所得税及其改革举措利弊何在?我们又应当如何对待居民收入差距调节问题呢?本文将就以上问题进行简要讨论。
With the State Council executive meeting at the end of July 2005 discussing the adoption of the Amendment to the Individual Income Tax Law of the People’s Republic of China (Draft) and submitting it to the Standing Committee of the National People’s Congress for consideration, the personal income tax and its reform have drawn increasing national attention day by day. This reflects the personal income tax Closeness with people’s vital interests and people’s concerns about the current income gap in our country. What is the gap between the income of our residents? What are the advantages and disadvantages of the current personal income tax and its reform measures? How should we deal with the adjustment of the income gap between residents? This article will briefly discuss the above issues.