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28、个人收人调节税是什么性质的税种?为什么要开征这个税? 答:个人收入调节税是对我国公民超过一定标准(以六类以下的工资地区为例,现行规定为月收入超过400元的部分)的过高收入所课征的一种税。它是以调节个人的过高收入为目的、又具有个人所得税性质的税种。国务院于1986年9月发布《中华人民共和国个人收入调节税暂行条例》,并决定自1987年1月1日起开征这个税,其主要意义在于: 首先,有利于坚持共同富裕的社会主义原则。改革开放以来,我国执行允许和支持一部分人通过诚实劳动和合法经营先富起来的政策,目的是较快地实现共同富裕。但为了防止社会成员之间收入过分悬殊,有必要对个人的过高收入实行调控,以使少数过高收入者的过高收入中的有一部分变为国家的财政收入,也使他
28, the personal income tax adjustment is the nature of the tax? Why to levy this tax? A: personal income tax adjustment is more than a certain standard for our citizens (in less than six categories of wage areas, for example, the current provisions of the monthly income of more than 400 Yuan part) of the excessive income of the tax levy a tax. It is to regulate the individual’s high income for the purpose, but also the nature of personal income tax. The State Council promulgated the Provisional Regulations on the Regulation of Individual Income Tax of the People’s Republic of China in September 1986 and decided to impose this tax on January 1, 1987 with the following main purposes: Firstly, it is conducive to upholding the socialist principle of common prosperity. Since the introduction of the policy of reform and opening up, our country has implemented the policy of allowing and supporting some people to get rich first through honest work and lawful management with the aim of realizing common prosperity more quickly. However, in order to prevent undue disparities in income among members of society, it is necessary to regulate and control individual over-income so that a portion of the over-high incomes of the over-income earners become part of the state’s fiscal revenue,