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新的个人所得税法实施三年来,对于调节社会分配起到了很大的作用,但是,由于个人所得税制本身存在的各种弊端和税收征管上存在的各种漏洞,也造成了个人所得税的严重流失。为解决这一问题,笔者提出如下建议, 一、改革和完善现行的个人所得税制 从总体上看,个人所得税进一步完善的目标是:实行分项与综合相结合的个人所得税制,扩大应税项目,从严控制减免税规定,规范有关法律规定,合理规定扣除项目和标准,重新设计统一的超额累进税率和确定各项所得的预扣率。具体改革完善的措施可从以下几个方面入手:
Since the implementation of the new personal income tax law for three years, it has played a very important role in regulating social distribution. However, due to various drawbacks inherent in the personal income tax system and various loopholes in tax collection and administration, the personal income tax has also caused a serious loss . In order to solve this problem, the author puts forward the following suggestions: I. Reform and Perfection of the Current Individual Income Tax System In general, the objective of further improving personal income tax is to implement a personal income tax system that combines sub-items and comprehensive items and expand taxable items , Strictly control the provisions of tax relief, standardize the relevant laws and regulations, reasonable deduction of items and standards, re-design a unified over-progressive tax rate and the determination of the income withholding rate. Specific measures to improve the sound of the following aspects from the start: