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随着我国经济的发展以及税务制度的完善与加强,作为增加国家财政收入、调节社会成员收入分配的个人所得税展示出了巨大的潜力。在1997年刚刚过去的税收宣传月中,个人所得税作为宣传重点再次引起人们的普遍关注。据记者从国家税务总局了解,自80年代正式开征的个人所得税获得了巨大发展,收入由1981年的500万发展到1996年的193.06亿,1996年增幅超过GDP和工商税收的增幅,达到46.8％,是继1994年税制改革以来又一个快速增长年。个人所得税占工商税收的比重上升到了3％,在一些地方甚至成为主要税种,如在北京地方税收中个人所得税收入已达到了第二位。据行内人士预测,1997年个人所得税收入将会再上一个台阶,突破200亿。
As China’s economy develops and the tax system is perfected and strengthened, it shows great potential as an individual income tax for increasing state revenue and regulating income distribution among members of society. In the tax promotion month just passed in 1997, personal income tax once again raised the public’s attention. According to the reporter, from the State Administration of Taxation, personal income tax, formally levied since the 1980s, has seen tremendous growth. Its revenue increased from 5 million in 1981 to 19.36 billion in 1996, surpassing the increase in GDP and industrial and commercial taxes in 1996, reaching 46.8% , Which is another year of rapid growth since the tax reform in 1994. Personal income tax accounted for the proportion of industrial and commercial tax revenue rose to 3%, and even in some places even become the main tax, such as in Beijing local tax personal income tax income has reached the second place. According to insiders forecast, personal income tax revenue in 1997 will go to a higher level, breaking 20 billion.