个人所得税征收中,最突出的问题是对工薪收入的代扣代缴比较简单有效,而对于工薪收入之外的收入尚未征收税制的改革可提炼出三个基本概念。第一是结构性减税。从今年开始的整个“十二五”期间,结构性减税的最大动作可能就是增值税的扩围,以增值税来替换建筑安装、交通运输、第三产业中的营业税,好处就是减少原来存在的重复征税因素,实际上就是减税。其目的就是鼓 The most prominent problem in the collection of personal income tax is that the withholding and payment of wages and salaries are relatively simple and effective. However, the reform that has not yet levied the taxation system on the incomes beyond the salaries and wages can extract three basic concepts. The first is a structural tax cut. From the beginning of this year throughout the “Twelfth Five-Year” period, the largest structural tax cuts may be the biggest move is the scope of value-added tax to VAT to replace the construction and installation, transportation, tertiary sales tax, the benefit is to reduce The original double taxation factor is actually a tax deduction. The purpose is to drum