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十届人大第十八次会议通过了关于修改《个人所得税法》的决定,自2006年1月1日起,个人所得税工薪所得费用扣除标准提高为每月1600元。本文以内蒙古自治区包头市作为典型调查对象,对比内蒙古自治区情况进行点面结合的论证,分析调整后的个人所得税工薪所得费用扣除标准的政策效应,针对存在的问题,提出相关建议。
The Eighteenth Session of the Tenth National People’s Congress passed the Decision on Amending the Individual Income Tax Law. Since January 1, 2006, the deduction standard of personal income tax on wages and salaries has been raised to 1,600 yuan per month. In this paper, Baotou City, Inner Mongolia Autonomous Region as a typical survey object, the situation of Inner Mongolia Autonomous Region compared the point-to-surface demonstration, analysis of the adjusted personal income tax wage deduction standard policy effect, in view of existing problems, put forward relevant proposals.