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据统计,2012年,个人所得税的总收入为5820亿元,这其中工薪所得税有3566亿元,所占比例超过60%。从这一数字显示我们可以看出一些专家学者所称的个税沦为“工薪税”现象并非空穴来风。个人所得税是调节收入分配差距的一项重要的制度,在发达的西方国家发挥了很好的效用。然而,从我国的实际情况看,这一职能发挥的并不理想。这其中不仅包括制度本身的原因、执行力度的原因还有纳税人意识淡薄等等的因素。下面,笔者进行简要探析。
According to statistics, in 2012, the total income of personal income tax is 582 billion yuan, of which 356.6 billion yuan is the wage income tax, accounting for more than 60%. From this figure, we can see that it is not groundless for some experts and scholars to claim that a tax is reduced to a “payroll tax.” Personal income tax is an important system for adjusting the income distribution gap and has played a very good role in the developed western countries. However, judging from the actual situation in our country, this function is not ideal. This includes not only the reasons for the system itself, but also the reasons for the implementation of the taxpayers and other factors weak consciousness. Below, I make a brief analysis.