论文部分内容阅读
个人所得税,有点近似于古代的人头税,都是一个国家的成员交给政府的基本税种,与古代不相同的是,近代以来的个人所得税交纳须以成员或成员代表的意见为基础,而不是政府独断的一纸命令。同时,这也是政府提供公共服务的资金基础和公民个人获得纳税人地位的基础,公民因为纳税而使其与国家事务连接,并由此获得就公共事务开展发言的坚实基础。我国从1981年开始开征个人所得税,当时主要的对象是在中国境内的外国人,那时候达到每月800元起征点的国人基本上没有,所以它很难算作是个人所得税,它根本没有动摇社会财富的根基,也没有可能对社会的财富分配进行调整,但是到了
Personal income tax, which is somewhat similar to the ancient head tax, is a basic tax handed over by the members of a country to the government. Unlike the ancient one, the personal income tax payment in modern times must be based on the opinions of members or member representatives instead of Government decisive paper order. At the same time, it is also the basis for the government to provide the financial basis for public services and for the individual citizens to obtain the status of taxpayers. Citizens, because of tax payments, connect with the state affairs and thereby gain a solid foundation for public affairs. Since 1981, China started to introduce personal income tax. At that time, the main target was foreigners living in China. At that time, the number of people who reached the threshold of 800 yuan per month was basically low, so it is hard to count as a personal income tax. Shaken the foundation of social wealth, it is not possible to adjust the distribution of wealth in society, but to