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国家税务总局近日颁布了《个人所得税管理办法》,国家开始为公民建立个人收入档案,以提高纳税人信息来源的真实度。笔者的判断是,这个办法主要是针对普通老百姓,原因有二:其一,从新办法的制度安排看,主要针对的是依靠工资收入的人,这是普通百姓的收入特征,而很多官员的收入来源更多是非工资性、隐秘性的;其二,今年4月底通过的《中华人民共和国公务员法》没有引入被国外称之为“阳光法案”的官员申报财产制度,理由是“具体操作困难”以及“会侵犯官员财产隐私
Recently, the State Administration of Taxation promulgated the ”Measures for the Administration of Individual Income Taxes,“ and the state started to establish personal income files for citizens so as to enhance the truthfulness of taxpayers’ sources of information. The author’s judgment is that this measure is mainly aimed at ordinary people for two reasons: First, the institutional arrangement of the new approach is mainly aimed at those who rely on wage income, which is the income characteristics of the ordinary people. However, many officials’ income Second, the ”Civil Service Law of the People’s Republic of China“ passed by the end of April this year did not introduce the declaration of property system by officials called ”Sunshine Act“ by foreign countries on the ground that ”the specific Difficulty in operation “And ” will infringe the privacy of officials property