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收入分配不公,特别是个人收入分配不公,严重影响了劳动者生产积极性的发挥。为缩小企业间的工资奖金分配上的差异,从1984年起,国家相继开征了国营企业奖金税、集体企业奖金税、事业单位奖金税、国营企业工资调节税。为减少个人收入分配上的差距,1980年立法开征了个人所得税,对收入高的中外籍公民征税,1987年又单独对中国籍公民征收个人收入调节税,不再征收个人所得税。奖金税、工资调节税、个人所得税的实施结果表明,只要加强征收管理工作,税收就能达到缓解收入不公的目的。但是,个人收入调节税作为解决中国籍公民个人收入分配不公的“对口税种”,却因以下因素,没有
Unfair income distribution, especially unfair distribution of personal income, has seriously affected the enthusiasm of workers to play. In order to reduce the differences in the distribution of wages and bonuses among enterprises, starting from 1984, the state has successively levied state-owned enterprise bonus tax, collective enterprise bonus tax, public institution bonus tax, and state-owned enterprise salary adjustment tax. In order to reduce the discrepancy in personal income distribution, the personal income tax was enacted in 1980 and the tax was imposed on Chinese and foreign citizens with high incomes. In 1987, the personal income tax was separately levied on Chinese citizens and no personal income tax was levied. Bonus tax, salary adjustment tax, the implementation of personal income tax results show that as long as stepping up the collection and management, tax revenue can be achieved to alleviate the unfair purposes. However, personal income tax adjustment as a solution to the unfair distribution of personal income of Chinese citizens “counterpart tax”, but because of the following factors, no