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自1994年1月1日起实施新的个人所得税制以来,我国个人所得税收入已由1994年的72.67亿元增长到2002年的1211亿元,9年间增长了15.7倍,年均增幅40%以上,是同一时期增长最快的税种。个人所得税占税收总收入和国内生产总值的比重分别由1994年的1.61%和0.17%增长到2002年的7.12%和1.19%。按收入额衡量,目前个人所得税已成为我国第四大税种,其组织税收收入和调节收入分配的职能都得到加强,在我国政治、经济和社会生活中的积极作用也逐渐被社会所认同。但是,随着我国社会主义市场经济体制的建立和完
Since January 1, 1994 since the implementation of the new personal income tax system, China’s personal income tax income has risen from 7.267 billion yuan in 1994 to 121.1 billion yuan in 2002, an increase of 15.7 times in nine years, an average annual increase of 40% or more , The fastest-growing tax in the same period. The proportion of personal income tax to total tax revenue and GDP increased from 1.61% and 0.17% in 1994 to 7.12% and 1.19% in 2002 respectively. Measured by the amount of income, the current personal income tax has become the fourth largest tax in our country. Its functions of tax revenue collection and distribution adjustment have been strengthened. The positive role of China in its political, economic and social life has gradually been recognized by the community. However, with the establishment and completion of China’s socialist market economic system