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我国目前实行以个人为纳税单位的个人所得税制,这种制度在运行过程中日渐累积和暴露出来了一系列的问题,转换为以家庭为纳税单位的税制势在必行。改革的顺利推进既要考虑税制本身的科学性,还要考虑管理的效率,因此明确家庭的结构范围、收入项目范围和扣除项目非常必要,同时建立指数化的税率调整机制使税制保持一定的弹性以适应经济形势的变化。提高信息化水平,健全税务代理制度,完善家庭财产申报制度,是提高征收效率的重要保障措施。
At present, our country adopts the personal income tax system with the individual as the taxpayer. This system accumulates in the process of operation and exposes a series of problems. It is imperative to convert the tax system into the family tax unit. Therefore, it is necessary to clarify the scope of the family structure, the scope of income items and deductions of items, and establish an exponential tax rate adjustment mechanism to maintain a certain degree of flexibility in the taxation system so as to ensure the smooth progress of the reform, taking into account the scientific nature of the tax system itself and the efficiency of management. To adapt to changes in the economic situation. Improving the informatization level, perfecting the tax agency system and perfecting the declaration system of family property are important safeguard measures for raising the efficiency of collection.