论文部分内容阅读
全球经济的冬天已经来临了,如何应对这场危机?本文从个人所得税的角度进行了阐述。首先从三个方面分析了我国个人所得税的征收现状;接着针对存在的问题给出了对策与建议:简化税率级次;提高免征标准和统一扣除项目;建立家庭为课税主体的纳税单位;加大税收征管,调增高收入人群税负。文中提出了较为人性化的起征点和征收金额不能一刀切,而应区别地域对待,及能充分考虑一个家庭的实际支出情况、使税后结果尽量公平的家庭课税制,还有扩大税基、建立个人财产登记的建议.最后本文进一步阐述了调整个人所得税的影响:藏富于民,刺激消费与投资,利于其他税种的增加,有利于和谐社会的建立与发展。
The winter of the global economy has arrived and how to deal with this crisis? This article elaborated from the perspective of personal income tax. First of all, it analyzes the present situation of the collection of personal income tax in our country from three aspects; Then it gives some countermeasures and suggestions for the existing problems: simplifying the tax rate level; raising the exemption standard and the unified deduction project; establishing the taxpayers whose family is the main taxpayer; Increase tax collection and management, increase the tax burden on high-income people. The article puts forward the more humane threshold and the amount of the levy can not be across the board, but should be treated differently, and can take full account of the actual expenditure of a family, so that after-tax results as fair family tax system, as well as to expand the tax base, Finally, this paper further elaborates the impact of adjusting personal income tax: enriching the people and enriching the people, stimulating consumption and investment, and facilitating the increase of other taxes, which is in favor of the establishment and development of a harmonious society.