今年中秋前夕,“月饼税”的出现成为热炒的话题,饱受争议。“月饼税”这个新名词不由得让人联想到解放前的各种苛政税名。连一个传统佳节的小小“月饼”都要开始征税,不免让许多人心酸。其实“月饼税”并非不可理解,这只不过是把已经实行了16年的个人所得税征税对象中包括实物、有价证券的规定重新挑出来煽情的说法。 On the eve of Mid-Autumn Festival this year, the emergence of the “mooncake tax” became a topic of stir-friedness and was highly controversial. “Moon cake tax ” the new term could not help but think of the tax before the liberation of various tax names. Even a small “mooncake” of a traditional festival has to start taxing, many people are saddened. In fact, the “moon cake tax” is not incomprehensible. This is merely an argument that re-singulate the provisions on the taxation of personal income tax that has been implemented for 16 years, including those in kind and securities.