现在,去公司求职的每一个人在谈到薪金时,总要问上一句,“税前还是税後。”可见,随着国家有关税法宣传的日益深入,公民的纳税意识也在逐渐增强。但与此同时,人民也普遍关注起有关税法,尤其是与公民息息相关的个人所得税的某些条款来,特别是起徵点与税率,还有的就是如何对付那些拒不缴税的“刘晓庆”们。在个税业已成为我国税赋第四大税种,国家财政的一个重要支柱的今天,其重要性越来越凸现出来。日前,本刊记者就这方面的有关热点问题采访了财政部财政科学研究所王朝才副所长。王所长留学日本多年,归国後,又长期从事中外财税政策研究,并著有《日本税制》、《地方政府融资问题研究》等多部学术专著,对此颇有新鲜见解。 Now, everyone who goes to work for a company when it comes to salary should always ask the question, “Before tax or after tax.” Thus, with the deepening propaganda of the state tax laws, citizens are also gradually raising their tax awareness. In the meantime, however, the people are also generally concerned about certain provisions of the personal tax on tax laws, especially those related to citizens, especially the thresholds and tax rates. There is also how to deal with “Liu Xiaoqing,” who refuses to pay taxes, They. Nowadays, the tax industry has become an important pillar of our country’s tax revenue and the fourth largest tax revenue, and its importance has become increasingly prominent. A few days ago, our correspondents interviewed the deputy chief of the dynasty of the Institute of Fiscal Science of the Ministry of Finance on the hot issues in this regard. After returning from his studies in Japan for many years, Wang has long been engaged in the study of Chinese and foreign tax policies, and has published many academic monographs such as the “Japanese Tax System” and the “Study on the Financing of Local Governments.”