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2011年,是国家“十二五”进程的第一年。随着各类改革如火如茶地展开,我国多个税收制度也踏上了大规模、大范围的变革之路。越来越多的中国人在这个充满改革的大背景下,完成了从被动接受到主动参与的心态转变,投身到各类改革热议和意见征集中。在过去的半年中,在名目繁多的各类改革中,个税改革无疑是最牵动人心的热点。最近,个税改革又被推到了“风口浪尖”上。事实上,从最初各类“小道消息”漫布,到最终个税修正案征集意见结束,个人所得税法的改革显得格外艰难。
In 2011, it is the first year of the national “Twelfth Five-Year” process. As various kinds of reforms unfold like fire, many tax systems in our country have also embarked on a road of large-scale and large-scale change. More and more Chinese people have completed the change of their mentality from passive acceptance to active participation in various reform hot issues and opinions collection under the background full of reforms. In the past six months, in a great variety of reforms, the tax reform is undoubtedly the most touching hot spot. Recently, a tax reform has been pushed to the cusp. In fact, from the beginning of all kinds of “gossip” to the end of the solicitation of opinions on the final tax amendment, the reform of the personal income tax law has become even more difficult.