论文部分内容阅读
一、现行个人所得税制的不完善之处(一)起征点低,税负有加重趋势。个人工资、薪金所得税的扣除额为800元,劳务报酬、稿酬所得和财产租赁所得,每次收入4000元以下的减除费用800元,这是1980年确定的,作为本人及赡养人口的生活费用和其它必要费用。20年后的情况与过去相比发生了如下变化:(1)汇率变化。按1980年人民币汇率1:1.46计算,800元生活费扣除可折合548美元,大体符合纳税人本人及赡养人口所需基本生活费要求,符合国际上一般发展中国家居民生活水平,但按现在人民币汇率折算还不到100美元,这显然是起征点太低了。(2)“基本生活费用”的内涵已有很大变化。80年代初我国职工
First, the imperfections of the current personal income tax system (A) low threshold, the tax burden is aggravating trend. The deduction of personal salary and salary income tax amounts to 800 yuan. The remuneration for service remuneration, remuneration and property rental, and the deduction fee of 800 yuan for each income less than 4,000 yuan were determined in 1980 as the cost of living for themselves and their dependents And other necessary expenses. The situation after 20 years has changed as compared with the past: (1) Exchange rate changes. According to the exchange rate of RMB 1: 1.46 in 1980, the deduction of living expenses of 800 yuan can reach 548 U.S. dollars, which basically meets the basic living expenses required by the taxpayers themselves and their dependents, which is in line with the standard of living of the average developing country resident in the world. However, Less than $ 100, apparently the threshold is too low. (2) The connotation of “basic living expenses” has changed a lot. 80’s early workers in our country