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近年来,随着社会主义市场经济的不断发展,经济形态呈现多元化特征,某些行业经济形式、经营管理模式、投资主体和经济效益发生较大的转变,导致收入分配方式,收入取得方式、投资收益率等关键因素发生巨大变化。文以塔城地区3个农村信用合作联社(以下简称信用社)发展历程着手,对其在不同时期向个人分配的股息、红利分配情况进行简要阐述,对个人所得税政策规定进行简要分析,针对目前政策执行中存在的问题,完善个人所得税征管措施,提出几点粗线的思考意见。
In recent years, with the continuous development of the socialist market economy, the economic form has diversified characteristics. The economic forms, management modes, investment entities and economic benefits of some industries have undergone major changes that have led to the distribution of income, the ways of obtaining income, Investment rate of return and other key factors have undergone tremendous changes. This paper starts with the development process of three Rural Credit Cooperative Associations (hereinafter referred to as Credit Cooperatives) in Tacheng District, briefly describes the distribution of dividends and dividends to individuals at different periods, and briefly analyzes the individual income tax policies and regulations. The current policy implementation problems, improve the personal income tax collection and management measures, put forward some bold ideas.