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1986年3月,以里特·阿南德为首的世界银行代表团访问了土尔其共和国,并于今年7月完成了一份关于该国财政政策和税制改革的考察报告。现将该报告中关于土尔其个人所得税的部分摘译如下。一、土尔其现行个人所得税制度概况个人所得税是土尔其政府税收收入最主要的来源,1985年这项税收的收入总额为13240亿里拉(土尔其货币单位,下同。现土尔其里拉与美元的比价约为900:1),约占当年该国全部税收收入的36%,占国民生产总值的4.8%。土尔其个人所得税的征收方法有以下三种: (一)预提法。约有三分之二的纳税人适用于这种纳税方法,主要是年收入不超过900万里拉的工薪收入者,收入额约占十部个人所得税收入的71.5%。
In March 1986, a delegation of the World Bank headed by Ritter Anand paid a visit to the Republic of Turkey. In July of this year, a mission report on the country’s fiscal policy and tax reform was completed. The part of the report on the personal income tax in Turkey is now reproduced below. First, the current personal income tax system in Turkey Personal income tax is the main source of revenue of Turkey’s government revenue in 1985, the total revenue of the tax 132.2 billion liras (the Turkish unit of currency, the same. Now Turkish The ratio between Lira and the U.S. dollar was about 900: 1, accounting for about 36% of the country’s total tax revenue and 4.8% of GNP. Turkey’s personal income tax collection methods are the following three: (a) pre-tax. About two-thirds of taxpayers apply this method of taxation, mainly to salaried workers who earn no more than R $ 9 million a year in revenue, accounting for about 71.5% of their income from ten personal income taxes.