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工资薪金所得个人所得税税率适用超额累进税率,这充分体现了税收的公平原则,但同时使得计算过程复杂。速算扣除数很好地解决了因超额累进税率带来的分步计算问题。但由于目前在计算全年一次性奖金等个人所得税应纳税额时错误使用了速算扣除数,导致部分税前收入和税后所得倒挂,损害了税法的公平性和严肃性。
The personal income tax rate for wages and salaries applies to the excess progressive tax rate, which fully reflects the principle of fair taxation, but at the same time complicates the calculation process. Quick deduction is a good solution to the incremental tax rate caused by step-by-step calculation of the problem. However, due to the miscalculation of the quick deduction when calculating the amount of personal income tax payable such as a one-time bonus every year, part of the pre-tax income and the after-tax income have been inverted, thus undermining the fairness and seriousness of the tax law.