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所得税是普及型大众税种,其制度设计、模式选择、原则确立、征管权力配置不仅应当体现合法性、公正公平性和科学性,其计算方法也应当体现合法性、公正公平性和科学性。《税收征管法》等法律法规已经明确规定应纳税所得额中不应包括必要的费用和税金,然而目前通行的所得税计算方法却将所得税计入本期所得税的“应纳税所得额”加以课税,这既缺乏公正公平性、科学性和合法性,也违背了个人所得税法的立法宗旨。税务机关要科学、公正、合法地计税,纳税人要自醒、自知和自主维权,税务主管部门要加强培养代扣代缴义务人依法扣税的观念、意识和行为习惯,从根本上纠正此类“普遍流行性问题”。
Income tax is a populace-type public tax. Its system design, mode selection and principle are established. The allocation of tax collection and administration power should not only reflect the legitimacy, fairness and scientificity, but also the calculation method should reflect legitimacy, fairness and scientificity. The Law of the People’s Republic of China on Tax Administration has clearly stipulated that the taxable income should not include the necessary fees and taxes. However, the prevailing method of calculating income tax adds the income tax to the taxable income of the current period Taxation, which lacks fairness, science and legitimacy, violates the legislative purpose of the Individual Income Tax Law. Tax authorities should scientifically, justly and legally calculate taxes, and taxpayers should be self-aware, self-aware and self-defending their rights. Tax authorities should step up training inholding taxpayers’ concepts, awareness and behavior in accordance with the law and rectify them fundamentally This kind of “universal epidemic issue”.