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金秋八月,我国对个人所得税法修正案草案的修改正式进入立法程序。这是我国对于个人所得税法进行的第三次修订。在此次个税修订过程中,由国务院提请全国人大常委会第十七次会议审议的税法修改主要涉及两项内容:将工薪所得减除费用标准从800元提高到1500元;要求高收入者自行申报。与我们每个人息息相关的个人所得税法修正案草案再次成为舆论与民众共同关注的焦点。国家税务总局统计,2004年中国个人所得税收入1737.05亿元.同比增收319.87亿元,增长22.6%。从收入规模上看,个人所得税已成为中国第四大税种,个人所得税占中国税收的比重也由1994年的1.6%,迅速提升至2004年的6.75%。个人所得税已成为中国第二大财税来源,由于起征点20多年未变,纳税主体已从当初立法时的少数高收入人群变为如今的多数工薪阶层,修改起征点、修改个人所得税就成了和亿万群众息息相关的国家事务,和其他法律的修订相比,更加令普通百姓关注。
In the autumn of August, our country’s amendment to the draft of personal income tax law formally entered the legislative process. This is our country’s third amendment to the personal income tax law. In this tax revision process, the tax reform proposed by the State Council for the consideration of the 17th meeting of the Standing Committee of the National People’s Congress mainly involves two elements: increasing the standard of deducting expenses on wages and salaries from 800 yuan to 1,500 yuan; requiring high-income earners Self-declaration. The amendment to the personal income tax law, which is closely linked to each of us, has once again become the common focus of public opinion and the public. According to the statistics of the State Administration of Taxation, personal income tax revenue of China reached 173.07 billion yuan in 2004, a year-on-year increase of 31.987 billion yuan or 22.6%. From the point of view of income, personal income tax has become the fourth largest tax in China. The proportion of personal income tax in China’s tax revenue rose rapidly from 1.6% in 1994 to 6.75% in 2004. Personal income tax has become China’s second largest source of tax revenue. Since the threshold has remained unchanged for 20 years, the taxpayers have changed from a small number of high-income earners in the original legislation to the most working-class people nowadays. The revision of the threshold and the amendment of personal income tax become Compared with the amendment of other laws, the state affairs that are closely linked with hundreds of millions of people are even more noticeable to ordinary people.