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我国的个人所得税制度自1980年建立以来,随着经济的发展、社会的进步、国家法制建设的加强、税收管理的完善,公民的依法纳税意识逐步增强,个人所得税收入大幅度增大。但是,由于我国是一个经济不发达的发展中国家,开征个人所得税的历史也比较短,受经济发展水平和管理水平的制约,现行的个人所得税制度还很不完善,管理上也不够严格,特别是与经济发达国家相比
Since the establishment of the personal income tax system in China in 1980, with the development of economy, social progress, the strengthening of the state legal system, the improvement of tax administration, citizens’ awareness of paying taxes in accordance with law has gradually increased, and the income of personal income tax has greatly increased. However, since China is an underdeveloped developing country, the history of levying personal income tax is relatively short. Due to the restriction of economic development level and management level, the current personal income tax system is still imperfect and not strict enough in management. In particular, Compared with economically developed countries