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根据八届全国人大常委会第四次会议的决定,新修订的《中华人民共和国个人所得税法》从今年1月1日起实行。新的个人所得税法是由五届全国人大发布的《中华人民共和国个人所得税法》以及国务院颁布的《中华人民共和国个人收入调节税暂行条例》、《中华人民共和国城乡个体工商业户所得税暂行条例》归并统一而来的。由于征税范围扩大,适用税率降低,征税级距展宽,费用扣除标准提高,征免税项目调整,其总体负担较原征税办法是下降的。新的税制已实施三个月,虽然已取得了一定成绩,但也面临不少的问题,应当进一步采取措施,强化征收管理,切实把新税法贯彻落实好。
According to the decision of the Fourth Session of the Eighth NPC Standing Committee, the newly revised Personal Income Tax Law of the People’s Republic of China came into effect on January 1 this year. The new personal income tax law is issued by the Fifth National People’s Congress “Personal Income Tax Law of the People’s Republic of China” and the State Council promulgated the “Provisional Regulations of the People’s Republic of China on personal income tax adjustment”, “People’s Republic of China urban and rural individual industrial and commercial households Income Tax Provisional Regulations” merged Uniform from. As the scope of taxation increases, the applicable tax rate is reduced, the tax level is broadened, the cost deduction standard is raised, and the tax burden is adjusted, the overall burden is lower than that of the original tax. The new tax system has been implemented for three months. Although some achievements have been made, it still faces many problems. Measures should be taken to strengthen the administration of collection and effectively implement the new tax law.