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这里所称的“三税”,是指工资调节税(奖金税),个人所得税、个人收入调节税。“三税”开征以来,共同发挥了调节经济,增加收入的作用。 1989年深圳市的“三税”收入突破1亿元大关,成绩是显著的。但由于种种原因,“三税”的征收管理工作还存在不少问题,主要表现在: 1.公民纳税意识薄弱,偷漏税普遍。
The so-called “three taxes” refers to the wage adjustment tax (bonus tax), personal income tax, personal income tax adjustment. Since the introduction of the “three taxes,” they have jointly played the role of economic adjustment and income increase. In 1989, Shenzhen’s “three taxes” revenue exceeded 100 million yuan mark, the result is significant. However, due to various reasons, there are still many problems in the collection and management of the “three taxes”, which are mainly manifested in the following aspects: 1. Citizens’ awareness of tax payment is poor and tax evasion is widespread.