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我国自2003年1月1日起调高了增值税的起征点,这一举措增加了下岗失业人员的再就业机会,增加了农民等低收入者的收入水平,减轻了个体纳税人的税收负担,但并未解决起征点制度本身的固有缺陷,损害了税收的公平和效率原则。本文建议将增值税的起征点改为免征额,并阐述了该建议的必要性和可行性。
Since January 1, 2003, China has raised the threshold for value-added tax. This measure has increased the chance of reemployment of laid-off workers, increased the income of peasants and other low-income earners, and reduced the tax revenue of individual taxpayers The burden, however, did not address the inherent shortcomings of the threshold system and undermined the principle of fair and efficient taxation. This paper proposes to change the threshold for value-added tax to exemption and explain the necessity and feasibility of the proposal.