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科学设置个税项目扣除条款,是实现混合税制模式的前提条件。取消现有一刀切式的“起征点”方式,必须依循法的人本理念、正义价值、公平和效益原则,兼顾各地区、个人特点和我国国情。研究个税项目扣除问题,关键是要对个人有用所得、劳动所得适用较高的扣除,限制无用所得、资本所得的扣除,禁止第三人在内的各行为主体利用个税项目扣除诈取可得利益,最终实现个税法缓解两极分化矛盾,实现共同富裕的宏观调控功能。
Setting a tax deduction clauses scientifically is a precondition for realizing the mixed tax system. To abolish the existing “one-size-fits-all” approach of “threshold” must follow the principle of humanism, justice, fairness and efficiency of the law, take into consideration the characteristics of each region and individual and the national conditions of our country. The key to deducting the individual tax items is to apply the higher personal deduction to personal income, limit the useless gains, deduct the capital gains, and prohibit the third party from using the tax items to deduct frauds So as to finally realize a tax law to ease the polarization of polarization and realize the macro-control function of common prosperity.