改进个人所得税中工资、薪金所得征税的建议

• 作 者: 桂勇
• 机 构: 汝南县
• 出 处: 河南税务
• 发表日期: 2002年02期
• 关键词: 费用扣除标准 税务机关 薪金收入 工薪所得 征税问题 纳税地点 履行纳税义务 课征 国家税务总局 工薪收入

笔者根据工作实际对个人所得税中工薪所得征税问题谈几点看法： 一、改个人申报缴纳方式为以家庭成员联合申报缴纳 目前，个人所得税法中规定以个人为主体申报缴纳个人所得税。但由于个人的工薪收入绝大部分是通过家庭共同消费来完成流通的，个人收入要汇总成家庭收入，而家庭

According to the actual work of the individual income tax on personal income tax talk about the views: First, to change the individual to declare the way to pay to declare the joint declaration of family members At present, the individual income tax law to declare the individual as the main declaration of personal income tax. However, since the personal wage income is mostly circulated through family common consumption, personal income should be aggregated into household income, while the family