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最近全国人大通过的《关于修改<中华人民共和国个人所得税法>的决定》,对个人收入进行纳税做出了明确规定。现就税法内容,做一些解答:一、新的个人所得税法自1994年1月1日起施行,新税法的意义及其适用范围是什么?修改后的个人所得税法对深化税制改革,简化税制和公平税负有重要意义,它将原个人所得税法、城乡个体工商业户所得税暂行条例和个人收入调节税暂行条例三税合一,使其更加合理、科学和规范。新税法还扩大了适应范围,即中国公民、外籍人员、个体工商户都应缴纳统一的个人所得税。二、新税法按照国际惯例引进了“居民”这个概念,该如何理解?按国际上统一口径,居民是指居住在一个国家境内的法人和自然人,反之为非居民。就新税法而言,居民是指居住在中国境内、拥有中国国籍或户籍的中国公民。也就是说居民应就其在中国境内、外的全部所得缴纳个人所得税、负无限纳税义务,非居民仅就他来源于中国境内的所得纳税,负有限纳税义务。三、哪些个人所得应纳个人所得税?新税法在原有工资、薪金,劳务报酬,特许权使用费,利息、股息、红利,财产租赁,经财政部确定征税的其它所得等六项应税所得项目的基础上,增列了个体工商户的生产经营所得,对企事业单位的承包经营、承租经营所得,稿酬所得,财产转让所得和偶
Recently, the “Decision on Amending the Individual Income Tax Law of the People’s Republic of China” passed by the National People’s Congress has clearly stipulated the taxation on personal income. Now on the contents of the tax law, to do some answers: First, the new personal income tax law since January 1, 1994 come into effect, the significance of the new tax law and its scope of application? The revised personal income tax law to deepen the reform of the tax system to simplify the tax system And the fair tax burden is of great significance. It will be the original personal income tax law, urban and rural industrial and commercial households, the Provisional Regulations on Income Taxes and Individual Income Tax Provisional Regulations three tax unification, make it more reasonable, scientific and standardized. The new tax law has also expanded the scope of adaptation, that Chinese citizens, foreign workers, individual industrial and commercial households should pay a uniform personal income tax. Second, the new tax law introduced the concept of “resident” in accordance with international practice. How should we understand it? According to a unified international standard, residents refer to both legal persons and natural persons living in a country and vice versa. In the case of the new tax law, a resident refers to a Chinese citizen living in China with Chinese nationality or household registration. In other words, residents should pay personal income tax on all their incomes inside and outside China, and have unlimited tax liability. Non-residents have only a limited liability to pay taxes on income derived from China. Third, what personal income should be subject to personal income tax? The new tax law in the original wages, salaries, remuneration, royalties, interest, dividends, bonuses, property leases, the Ministry of Finance determined that the other income taxable income six On the basis of the project, the income from the production and operation of individual industrial and commercial households is added, and the contractual management of the enterprises and institutions, the income from the leasing operation, the income from remuneration, the income from the transfer of property and even