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浙江省瑞安市地方税务局林志良:国家税务总局推出了年所得12万元以上个人所得税纳税人自行纳税申报制度,结合纳税申报情况笔者进行的调查表明,高收入者应税收入项目主要有投资红利、借款利息、财产租赁收入和工资薪金,但前三项收入的税务管理存在以下缺陷:1.税法规定,投资红利不分配的不予征税,这样一来,除了上市公司,少有企
Lin’an Liang, Local Taxation Bureau of Ruian City, Zhejiang Province: The State Administration of Taxation introduced a self-tax declaration system for taxpayers with annual income of over 120,000 yuan. According to the survey conducted by the author of tax returns, the taxable income of high-income people mainly includes investment Dividends, loan interest, property rental income and wage and salary, but the tax management of the first three incomes have the following defects: 1. The tax law stipulates that the investment bonus will not be taxed if it is not distributed. In this way,