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个人所得税在中国可不是一个轻松的话题:曾几何时,老百姓一议论起社会分配不公,总喜欢抱怨税务机关征收个人所得税不力;几位红得发紫的影星、歌星也在个人所得税上闹得拂佛扬扬。似乎,个人所得税在中国很不得志,其实不然。个人所得税在中国以法的面目出现可迫溯到1950年,当时的中央人民政府政务院发布《全国税政实施要则》中就有针对个人的《薪给报酬所得税》,只不过由于我国长期实行低工资制,这个税种一直没有什么现实意义。1980年9月,《中华人民共和国个人所得税法》颁行,当年征收16万元,征收对象基本上是在华外籍人员。1986和1987年,我国又相继开征“个体工商业户所得税”和“个人收入调节税”。1994年1月1日,修订后的《中华人民共和国个人所得税法》施行,标志着一个个人所得税新时代的开始。从个人所得税的实际征收情况看,1980～1993这
Personal income tax in China is not a relaxing topic: Once upon a time, people talked about unfair social distribution, always like to complain about the tax authorities imposing personal income tax ineffective; several red-hot movie star singer also fawn on the personal income tax brush Buddha Yang Yang. It seems that personal income tax is very bad in China, it is not. Personal income tax appeared in China in the face of law can be traced back to 1950, when the Central People’s Government State Council released “the implementation of the tax rules,” there are individuals for “pay remuneration income tax”, but because of our long-term low Salary system, this tax has been no practical significance. In September 1980, the “Individual Income Tax Law of the People’s Republic of China” was enacted and it was collected for 160,000 yuan in that year. The object of collection is basically foreign nationals in China. In 1986 and 1987, China successively introduced “personal business income tax” and “personal income tax adjustment”. On January 1, 1994, the revised “Personal Income Tax Law of the People’s Republic of China” implemented marks the beginning of a new era of personal income tax. From the actual collection of personal income tax situation, 1980 ~ 1993 this