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我国对个体工商户、个人独资企业和合伙企业投资者征收个人所得税的目的在于公平税负、鼓励个人投资和与国际接轨。2000年以来的统计资料表明,这类企业的数量有了很大提高,政策效果是明显的。但是,本文通过联系实际的对比分析可以发现,个人生产经营收入所得税个别档次税率与其他档次税率的政策目标不尽一致。这种局部与整体不协调的缺陷会导致新的税负不公,进而影响到税收政策作用的充分发挥。
The purpose of imposing personal income tax on individual industrial and commercial households, individual proprietorship enterprises and partnership investors in China is to have a fair tax burden, to encourage individual investment and to be in line with international standards. Statistics since 2000 show that the number of such enterprises has greatly improved and the effect of the policy is obvious. However, by comparing with actual comparative analysis, this paper finds that the tax rate of individual income tax of individual production and operation is not consistent with the policy objectives of other tax rates. This part of the overall lack of coordination will result in unfair tax burden, thereby affecting the full realization of the role of tax policy.