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个人所得税是国家对个人纯收入征收的一种税。由于个人所得税税基稳定,有利于增加政府收入,调节个人收入差距,避免两极分化,许多国家都实行个人所得税制度。我国的个人所得税制度是改革开放以后逐步建立起来的。1980年9月,第五届全国人民代表大会第三次会议通过并公布了《中华人民共和国个人所得税法》,以后又公布了《个人收入调节税》等法律、法规。这些法律法规在一定范围内发挥了作用,但是由于历史的惯性和公
Personal income tax is a tax levied on the net income of individuals by the state. As the personal income tax base is stable, conducive to increasing government revenue, adjusting individual income gap and avoiding polarization, many countries implement the personal income tax system. China’s personal income tax system is gradually established after the reform and opening up. In September 1980, the Third Plenary Session of the Fifth National People’s Congress passed and promulgated the “Law of the People’s Republic of China on Individual Income Taxation,” and later promulgated laws and regulations such as “personal income tax adjustment.” These laws and regulations have played a role in a certain range, but due to historical inertia and publicity