论文部分内容阅读
我国现行的个人所得税制度很不完善,迫切需要进行改革。应该如何改革?本文提出如下设想: 一、实行“三税合一”,制定统一的个人所得税法。我国现行的属个人所得税性质的税种有三个,一是个人所得税,二是个人收入调节税,三是城乡个体工商业户所得税。对同一性质、同一类型的纳税人分别设立不同的税种和不同的征管制度,不利于贯彻税收的公平原则和简便原则。因此,应统一改为个人所得税,并由立法机关制定一个统一的个人所得税法。
The current system of personal income tax in our country is not perfect and there is an urgent need for reform. How to reform? This paper proposes the following assumptions: First, the implementation of the “three taxes one” to develop a unified personal income tax law. There are three types of taxes in our country that are currently in the nature of personal income tax. One is personal income tax, the other is personal income tax adjustment. The third is income tax for urban and rural industrial and commercial households. For the same nature, the same type of taxpayers were set up different taxes and different collection system is not conducive to the implementation of tax fair principle and simple principle. Therefore, should be unified into personal income tax, and legislation by the legislature to develop a unified personal income tax law.