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1980年9月,经第五届全国人民代表大会第三次会议通过公布的个人所得税法,原适用于中外籍人员。1986年9月,为了调节中国公民的个人收入,国务院公布了个人收入调节税暂行条例,自1987年1月1日起施行。从此,对中外籍人员个人收入的征税,实行内外两套征税办法。施行以来,对外服务于开放,维护国家权益;对内缓解收入分配不公,都发挥了积极作用。但是,随着改革、开放的发展,国家间人员往来增多,人们的收入水平、市场物价水平以及人民币汇率等,也都有了很大变化。现行的对个人收入征税的法律、法规,已出现了一些不相适应的问题。
In September 1980, the Individual Income Tax Law, promulgated by the Third Session of the Fifth National People’s Congress, was originally applied to Chinese and foreign nationals. In September 1986, in order to regulate the personal income of Chinese citizens, the State Council promulgated the Provisional Regulations on the Regulation of Individual Income Tax, which came into force on January 1, 1987. Since then, the personal income of Chinese and foreign nationals taxation, the implementation of two sets of taxation methods. Since its implementation, foreign service has been liberalized and the state interests have been protected. All these have played a positive role in alleviating the unfair distribution of income within the country. However, great changes have taken place with the reform and opening up, the increase in personnel exchanges among countries, the income level of people, the market price level and the exchange rate of the RMB. The current laws and regulations that tax personal income have emerged that do not meet the requirements.