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基建并账不是取消基建账,而是基建账与经费大账并行处理、共进。经费大账相当于总账,基建账相当于明细账。与我们个人相关的社会保险和个人所得税要在近一两年内进行改革,医疗、养老等五险的收缴由社保局转到税务局,实施社会保险费改税,开征社会保障税,该税种是以高校的工资支付额为课征对象,由单位和个人共同缴纳。缴纳个人所得税的工薪阶级只占全国人口的3%,在5-10年内逐渐提高到30%。逐步建立以家庭为纳税单位,实行有差别地按养老情况、还房屋贷款情况及孩子数量等费用扣除制度。
Infrastructure construction is not to cancel the infrastructure accounts ledger, but the capital account and funding ledger in parallel processing. Funds large account equivalent to the general ledger, infrastructure account equivalent to a breakdown. With our personal social insurance and personal income tax reform in nearly a year or two, medical insurance, pension and other five insurance collection by the Social Insurance Administration transferred to the Inland Revenue Department, the implementation of social insurance tax reform, the introduction of social security tax, the tax is The university’s wage payment as the object of levy by the units and individuals to pay. The wage earners who pay personal income tax account for only 3% of the population in the country, and gradually increase it to 30% in 5-10 years. The gradual establishment of family tax units, the implementation of differentiated according to the pension situation, but also housing loans and the number of children and other expenses deduction system.