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个人所得税是我国财政收入的主要来源之一。是国家运用税收这一经济杠杆调节收入分配的有力工具。它有利于经济改革的深入发展,保障社会安定团结。随着我国社会主义市场经济建设的发展,以自然人为核心的社会财富流动和分配占整个社会财富流动和分配的比例必然会越来越大,形式会越来越多样化,个人所得税将在社会经济发展中发挥着越来越重要的作用。但是我国现行个人所得税税制日益显现出诸多问题,在我国现行税制中,个人所得税却被公众认为是税收流失最严重的税种。如课税范围窄、税负不公、征管方法有漏洞等。为充分发挥个人所得税所特有的调节收入分配的杠杆作用,修改、完善个人所得税法,建立科学、合理、严密、有效的所得税征管体制,进一步完善其他外部相关配套措施,是改革和完善我国现行个人所得税的基本思路。
Personal income tax is one of the main sources of fiscal revenue in our country. It is a powerful tool for the state to use the economic lever of tax revenue to regulate income distribution. It is conducive to the further development of economic reform and guarantees social stability and unity. With the development of the socialist market economy in our country, the proportion of social wealth flows and distribution centering on natural persons to the entire social wealth flow will inevitably become larger and larger, and the forms will be diversified. The personal income tax will be distributed in society Economic development is playing an increasingly important role. However, the current personal income tax system in our country increasingly shows many problems. In our current tax system, the personal income tax is regarded by the public as the most serious type of tax loss. Such as narrow tax range, unfair tax burden, collection and management methods loopholes. In order to give full play to the personal income tax adjustment of income distribution leverage, modify and improve the personal income tax law to establish a scientific, reasonable, strict and effective income tax collection and management system to further improve other external related measures is the reform and improvement of the current individual The basic idea of income tax.