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我国自1993年第八届全国人民代表大会对《个人所得税法》进行修改后,成效显著,这些税收法律、法规的施行,对于促进对外经济技术交流与合作,缓解社会分配不公,增加财政收入等都发挥了积极作用。个人所得税收入从开征之初的16万元,增长到2000年的660亿元,增长了41万倍,已成为地方财政收入的主要来源之一。但是,随着经济建设的高速发展,我国居民的平均收入大幅增长,个人收入差距也不断扩大,而我国现行个人所得税的免
Since the Eighth National People’s Congress of China amended the Personal Income Tax Law in 1993, China has achieved remarkable success. The implementation of these tax laws and regulations is of great significance to promoting economic and technological exchanges and cooperation with foreign countries, alleviating unfair distribution of social resources and increasing financial revenues Have played a positive role. Income from personal income tax increased from 160,000 yuan at the beginning of the levy to 660 billion yuan in 2000, an increase of 410,000 times, which has become one of the major sources of local financial revenue. However, with the rapid development of economic construction, the average income of residents in our country has risen sharply and the personal income gap has also been constantly widened. However, the present exemption of personal income tax in our country