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个人所得税是以个人取得的各种收入为征收对象的一种税,它既是国家筹集财政资金的重要来源,又是调节个人收入分配的重要手段,在我国税收体系中占有重要地位。从1980年到现在,国家从没有间断过对个人所得税制进行修改与完善,使之能够与时俱进,符合社会经济生活和经济规律的要求。随着我国经济实力不断增强和国民收入的不断增加,贫富差距却日益加大,个人所得税应发挥的调节分配和筹集财政收入的功能并未引起足够的重视。所以个人所得税的改革与完善任重道远,需要从立法思想到税法实施等诸多方面采取积极有效的措施。
Personal income tax is a kind of tax which is collected by individuals for various incomes. It is not only an important source for the state to raise financial funds, but also an important means to regulate the distribution of personal income. It occupies an important position in our tax system. From 1980 to the present, the state has never stopped revising and perfecting the personal income tax system so that it can progress with the times and meet the requirements of social and economic life and economic laws. With the continuous enhancement of China’s economic strength and continuous increase of national income, the gap between the rich and the poor has been growing. The function of adjusting and allocating personal income tax and raising financial revenue has not been given enough attention. Therefore, the reform and improvement of personal income tax have a long way to go and require active and effective measures from the legislative thoughts to the implementation of the tax law.