论文部分内容阅读
个人所得税改革是关系老百姓生活的一件大事,因此,《个人所得税法修正案(草案)》提交全国人大进行首次审议的消息一经传出,立刻在全国上下引起热议。对于此次改革的内容,赞同者有之,质疑者更是大有人在。为了让公众对本次个税改革有一个更为明晰的认识,财政部税政司及国家税务总局所得税司有关负责人围绕“如何理解当前个税改革”这个主题,就大家普遍关心的几个问题做出了解释。为什么对工资薪金所得征税要进行费用扣除个人所得税的征税对象是个人取得的各项应纳税所得,而应纳税所得并不是指个人取得的全部收入,原则上应当是
The reform of personal income tax is a major event concerning the common people’s life. Therefore, when the “Personal Income Tax Amendment (Draft)” submitted to the NPC for the first time has been heard, it immediately aroused heated discussions across the country. For the content of this reform, there are those who agree, doubts are a lot of people. In order to let the public have a clearer understanding of this tax reform, the chief tax department of the Ministry of Finance and the head of the income tax department of the State Administration of Taxation revolve around the theme of “how to understand the current tax reform” An explanation of the problem. Why the tax on wages and salaries to be deducted from the tax Deduction of personal income tax is the object of personal taxable income obtained, and taxable income does not refer to all personal income, in principle, should be