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2013年3月9日下午时,第十一届全国人民代表大会第五次会议在人民大会堂举行第三次全体会议。工作报告中指出:加强立法工作,修改和制定了一批重要法律。其中包括常委会通过的关于个人所得税法起征点的决定。在这样的新形势下,我们国家对于个人所得税的起征点由原来的2000元提高到3500元,这样做的目的是什么,对于我国个人所得税法的发展有什么好处,本文以第十一届全国人民代表大会第五次会议的第三次讲话为背景,在研究了我国个人所得税法的发展历程的基础上,对我国个人所得税法的起征点进行深入探究。
At the afternoon of March 9, 2013, the Fifth Plenary Session of the Eleventh National People’s Congress held its third plenary meeting in the Great Hall of the People. Work report pointed out: strengthen the legislative work, modify and formulate a number of important laws. These include the decision passed by the Standing Committee on the threshold of personal income tax law. In such a new situation, our country for the personal income tax threshold from the original 2,000 yuan to 3,500 yuan, what is the purpose of doing so, for the development of our personal income tax law What are the advantages of this article to eleventh Based on the third speech of the Fifth Session of the National People’s Congress, on the basis of studying the development history of the personal income tax law in our country, the author probes into the threshold of the personal income tax law in our country.