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虽然实行以家庭为征收单位的个人所得税征收模式的改革不能一蹴而就,但对工资薪金所得实行按年征收可以在很大程度上缓解个税的税负不公问题,提高个税参与收入公平分配的效率。以月为纳税期限存在的问题工薪所得以月为纳税期限,是与我国工资、薪金按月支付的习惯密切相关。随着经济快速发展,分配方式也层出不穷,如月薪、年薪、双薪、绩效工资等,工薪收入不仅以货币形式存在,
Although the implementation of the family-based collection of personal income tax collection reform can not be accomplished overnight, but the implementation of the annual salary of wage and salary may be largely to alleviate the tax burden of unfairness, to improve the fair participation of a tax revenue distribution efficiency . The question of the month as the tax deadline Wages on a month-to-month tax deadline is closely linked to the habit of paying wages and salaries on a monthly basis. With the rapid economic development, distribution methods are also endless, such as monthly salary, annual salary, double pay, performance pay, etc., not only wage income exists in the form of money,