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个人所得税是国际上通行的税种,在很多国家有“社会公平调节器”之称。其职能首先是缩小贫富差距,其次才是增加财政收入。我国工资薪金所得的个人所得税的征收方式采取全国统一的3500元的扣除标准,税率全国一样。我国地域辽阔,南北东西经济发展水平差别很大,这种全国一刀切的征收方式不是缩小了贫富差距,而是加大了贫富差距。每年的两会期间,两会代表对扣除费用标准提出过意见,但一直也处于探讨中。本文先从个人所得税工资薪金征收的现状出发,分析当前存在的弊端,最后提出笔者觉得适合中国国情的方案。
Personal income tax is internationally accepted tax, in many countries there is “social equity regulator ” said. First, its function is to narrow the gap between rich and poor, and secondly, to increase fiscal revenue. The method of collection of personal income tax on wages and salaries in China adopts the unified standard of 3,500 yuan and the same tax rate nationwide. The vast territory of our country has a great difference in the level of economic development between the east and the west of the north and south. This one-size-fits-all approach to tax collection does not narrow the gap between the rich and the poor, but increases the gap between the rich and the poor. During each of the two sessions each year, representatives of the NPC and CPPCC members put forward their opinions on the deduction of fees standards, but they have been discussing them all the time. Based on the status quo of the personal income tax salary and salary collection, this article analyzes the existing shortcomings and finally puts forward the solution that the author thinks is suitable for China’s national conditions.