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在强化“经济健康化”措施和为向“可调节的市场经济”过渡作准备的过程中,苏联总统戈尔巴乔夫于今年4月23日签署批准《苏联公民、外国公民和无国籍者所得税法》,苏联最高苏维埃主席鲁基扬诺夫同日签署最高苏维埃决定,规定从今年7月1日起实施这一新的所得税法。该法共包括十个部分,内容十分具体、细致,公布在5月5日的《消息报》上,共占整整两个版面。现把该法规定要征收个人所得税的收入大类和税率标准介绍如下:一、各类职工、生产合作社(集体农庄除外)成员、军人、律师的一切货币和其他形式的工资、报酬、奖金、股息、红利等收入,其所得税税额按月收入总数计算,共分9个档次:
In the process of strengthening measures of “economic health” and preparing for the transition to an “adjustable market economy,” Soviet President Gorbachev signed on April 23 this year “the approval of” Soviet citizens, foreign citizens and stateless persons Income Tax Act, “the Supreme Soviet President Luk Yayunov signed the supreme Soviet decision on the same day, requiring the implementation of this new income tax law starting July 1 this year. The law includes a total of ten parts, the content is very specific and meticulous, published in the May 5 ”Newspaper" on a total of two sections. Now, the income categories and tax rates for which personal income tax is levied according to the law are as follows: I. All kinds of wages, remuneration, bonuses, bonuses, bonuses, etc., of all kinds of workers, production cooperatives (excluding collective farms), military personnel and lawyers, Dividends, dividends and other income, the income tax amount calculated by the total monthly income, is divided into 9 grades: