论文部分内容阅读
目前,由于一些地方政出多门,对收入较高的专业户、雇主,工商业者以各种“莫须有”的摊派不断加重他们的负担,而国家并没有通过税收渠道增加地方财政的财力。这种不正常的现象必须改变,解决的办法是征收个人调节税。首先主要依靠县、乡各级地方政府,由税务部门具体承办,实行齐抓共管;其次明确征收对象和标准。凡是雇请一定数量的劳动力,(3人以上者)从事商品生产和从事商品流通环节经营而税务部门无法征税,年收
At present, due to the multi-pronged administration in some places, the employers and businessmen with increasingly high incomes continue to increase their burden with various kinds of “unwarranted” apportionment. However, the state does not increase the financial power of local finance through tax channels. This abnormal phenomenon must be changed. The solution is to impose a personal tax on regulation. First of all rely mainly on county and township local governments at all levels, the tax department to undertake a specific, implement a concerted effort to co-management; followed by a clear collection of objects and standards. Those who hire a certain amount of labor, (3 or more) engaged in commodity production and circulation of goods engaged in the business tax department can not be taxed, the annual income