论文部分内容阅读
从9月1日起,修改后的《中华人民共和国个人所得税法》已全面实施,新个税法实施后,月收入低于3500元(扣除“三险一金”后)的工薪族不用再缴纳个税。工薪所得纳税人占全部工薪收入人群的比重,将由目前的28%下降到8%以下,从而使个税纳税人数由现在的约8400万锐减至约2400万。据统计,全国6000万人免缴个人所得税,意味着这些人的收入得到增加,顺应了富民要求,有利于拉动内需,提高经济运行质量,可谓一举多得。
From September 1, the amended “Individual Income Tax Law of the People’s Republic of China” has been fully implemented. After the new tax law is implemented, wage earners whose monthly income is less than 3,500 yuan (after deducting “three insurance and one gold”) will not be required Pay a tax again. The proportion of wage-earning taxpayers in the total wage-earning population will drop from the current 28% to below 8%, thus reducing the number of individual taxpayers from the current 84 million to about 24 million. According to statistics, the exemption of personal income tax for 60 million people in the country means that the incomes of these people have increased, and they have conformed to the requirements of enriching the people, boosting domestic demand and improving the quality of economic operation.