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我国现行个人所得税制存在着诸多缺陷与不足,当初设置个人所得税以调节收入差距的本意已基本丧失。由于费用扣除额过低,普通工薪阶层成为了纳税主体,却又少有条件象高收入者那样享受税收转化创造的现代化生活服务。分类所得税制往往违背“量能负担”原则;起征点“一刀切”缺乏人性化关怀;重征劳动所得,优惠资本所得,直接助力公民贫富分化。改革完善我国个人所得税制将有力促进和谐社会的建设。
The existing personal income tax system in our country has many defects and deficiencies. The original intention of setting up a personal income tax to adjust the income gap has basically been lost. Since the deduction of fees is too low, ordinary working-class people become the main taxpayers, but seldom meet the high-income earners to enjoy the modern life service created by tax conversion. Categorization of income tax system often violates the principle of “quantity and affordability”; the threshold of “one size fits all” lack of humane care; reemployment of labor income, concessional capital income, directly contribute to the polarization of the rich and poor citizens. To reform and perfect the personal income tax system in our country will effectively promote the building of a harmonious society.