论文部分内容阅读
我国自1994年实行分税制改革以来,伴随国民经济持续较快增长,城乡居民收入大幅增加,个人所得税税基不断扩大,个人所得税收入连年增长,个人所得税占税收总收入的比重已经由1994年的1.42%上升到2010年的6.61%。然而,现行个人所得税制度同时存在着与经济社会发展不相适应的问题,其中最突出的是纳税人由于名义工资提高的幅度高于费用扣除的调整速度而进入到税率较高的等级,越来越多的工薪收入者进入纳税人的行列。
Since the implementation of the tax-sharing system reform in 1994, with the continuous and rapid growth of the national economy, the income of urban and rural residents has increased substantially, the personal income tax base has been continuously expanded, the personal income tax income has been increasing year by year, and the share of personal income tax in the total tax revenue has increased from 1.42 % Rose to 6.61% in 2010. However, the existing personal income tax system has problems that are not compatible with economic and social development. The most prominent one is that the taxpayers have entered the higher tax rate category because the rate of increase of nominal wages is higher than the rate of cost deduction. The more wage earners enter the ranks of taxpayers.