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当前“一刀切”的个人所得税计征方法,对于那些收入相同但家庭必要支出多的纳税人来说无疑是不公平的,建议以家庭收入作为个税计税条件。中国现行个人所得税的计征单位是个人,虽然计征方式简单,但不能反映家庭收入的整体状况。同时,现行费用扣除标准的规定也过于简单,没有考虑纳税人赡养人口的多少,以及通货膨胀、医疗、教育、住房等因素。在个税征收上,忽略公民家庭的存在,仅仅将公民个人作为税收对象,有损于公平公正,也不够人性化。
At present, the “one size fits all” approach to measuring personal income tax is undoubtedly unfair to taxpayers who earn the same income but need more for their families. It is suggested that household income should be taxed as a tax. The current individual income tax levied by individuals in China is an individual. Although the method of calculating levies is simple, it can not reflect the overall state of household income. At the same time, the current cost deduction standard is too simplistic. It does not consider how many taxpayers support the population and factors such as inflation, medical care, education and housing. In a tax collection, ignoring the existence of citizens’ families, only the individual citizens as the tax object, detrimental to fairness and justice, not humane.