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1799年英国最早开征了个人所得税。目前,个人所得税是世界各国普遍开征的一种税。1980年,为适应对外开放,对内稿活的经济政策,我国也开征了个人所得税。1994年新税制改革,迄今为止,已运行了4年多,随着形势的发展,特别是社会主义市场经济的建立和逐步发展,个人所得税制逐渐暴露出一些矛盾和问题。因此,改进和完善我国个人所得税制,使其更加规范化,充分发挥其组织收入和调节分配功能,这是市场经济发展的必然要求。
In 1799 Britain earliest personal income tax. At present, personal income tax is a commonly levied tax in all countries in the world. In 1980, in order to meet the economic policy of opening up to the outside world and opening up to the outside world, China also introduced a personal income tax. The new tax system reform in 1994 has hitherto been running for more than 4 years. With the development of the situation, especially the establishment and gradual development of the socialist market economy, the personal income tax system has gradually exposed some contradictions and problems. Therefore, improving and perfecting the personal income tax system in our country, making it more standardized, giving full play to its organizational income and regulating the distribution function are the necessary requirements for the development of the market economy.