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一、当前个人所得税制度的缺陷(一)税源狭窄,个人所得税占整个税收收入比重较低根据财政部公布的统计数据,我国流转税和所得税收入占全部税收的比重分别达到68.2%和23.2%,主要发挥调节作用的个人所得税收入占税收收入比重未达7%,占GDP的比重仅1%左右,份额相当小。从国际比较的角度来看,我国个人所得税在税收总额中所占的比重不仅低于发达国家(发达国家个人所得税在税收总额中所占的比重为平均37%)也低于许多发展中国家(发展中国家个人所得税在税收总额中所占比重平均为11%)。
First, the current personal income tax system defects (A) Narrow source of tax, personal income tax in the proportion of the entire tax revenue is low According to statistics released by the Ministry of Finance, China’s turnover tax and income tax accounted for the proportion of total tax revenue reached 68.2% and 23.2% The main role of personal income tax income tax revenue accounted for less than 7%, accounting for only about 1% of GDP, the share is quite small. From the perspective of international comparison, the proportion of personal income tax in total tax revenue in our country is not only lower than that of developed countries (average income tax of developed countries accounts for 37% of the total tax revenue), but also lower than that of many developing countries Individual income tax in developing countries accounts for an average of 11% of total tax revenue).