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刚由全国人大常委会通过《中华人民共和国个人所得税法》修正案,个人所得税的起征点由原来的800元提高到1600元, 并于2006年1月1日起施行。这是继今年初由国家税务总局发布的《关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》(以下简称《通知》)后个人所得税又一重大的改革。面对着目前改革后的个人所得税,本人仍有些疑惑。
Just as the Standing Committee of the National People’s Congress passed the amendment to the Individual Income Tax Law of the People’s Republic of China, the threshold for personal income tax has risen from 800 yuan to 1,600 yuan and came into effect on January 1, 2006. This is yet another major reform of personal income tax following the “Circular on Adjusting Individuals’ Obtaining Individual Income Tax During One-Year Bonus and Other Issues” (the “Circular”) issued by the State Administration of Taxation earlier this year. Faced with the current reform of personal income tax, I still have some doubts.