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我国现行的个人所得税法(以下简称“个税法”),自1980年9月10日全国人大公布以来已经25年了,1993年10月31日和1999年8月30日曾两次修订。从2000年起,历届全国人大代表和政协委员们,对个税法的改革和修订提的意见比较多,尤其是2004和2005年两次人大和政府会议上,人大代表和政协委员对这方面的意见提得比较尖锐,形成了“必须修改,亟待修改”的共识,2005年全国人大常委会因而将对个税法的第三次修订列入了议程。十届全国人大常委会第十八次会议10月27日下午表决通过全国人大常委会关于修改个人所得税法的决定,起征点为1600元,决定将于2006年1月1日起施行。目前,提交中国最高立法机关进行首次审议的个税法修正案草案只有两处改动:将个税起征点从月收入800元提高到1600元;要求高收入者自行申报纳税。权威人士指出,这一松一紧两处修改旨在缩小目前中国过大的贫富差距,调节社会财富分配。日前,国家税务总局副局长王力就强化个人所得税征管提出了他的看法。
The current Individual Income Tax Law of the People’s Republic of China (hereinafter referred to as the “Individual Tax Law”) has been 25 years since the announcement of the NPC on September 10, 1980, and has been revised twice on October 31, 1993 and August 30, 1999. Since 2000, all previous NPC deputies and members of the Chinese People’s Political Consultative Conference have more opinions on the reform and revision of the tax law, especially at the NPC and the government meetings held in 2004 and 2005, The opinions were sharpened and a consensus of “must be revised and was urgently awaiting amendment” was formed. In 2005, the NPC Standing Committee therefore placed the third revision of the tax law on the agenda. The 18th Session of the Tenth National People’s Congress Standing Committee voted on the afternoon of October 27 to pass the decision of the Standing Committee of the National People’s Congress on amending the Individual Income Tax Law with a starting point of 1,600 yuan. The decision will come into force on January 1, 2006. At present, there are only two changes to the draft tax law amendment submitted for the first time to the highest legislative body in China: raising the tax threshold from 800 yuan a month to 1,600 yuan; requiring high-income earners to declare their own taxes. Authorities pointed out that this amendment is intended to narrow the current gap between the rich and the poor in China and to adjust the distribution of social wealth. Recently, Wang Li, deputy director of the State Administration of Taxation, put forward his opinion on strengthening the collection and administration of personal income tax.