论文部分内容阅读
《中华人民共和国个人收入调节税暂行条例》是为调节社会成员之间收益差距过大,缓解分配上的某些不合理而制订的。党的十三大报告明确指出:“对过高的个人收入,要采取有效措施进行调节。”开征这个税种,就是要运用税收杠杆对公民个人收入进行调节,并从宏观上对消费基金进行调控,以适应加快和深化经济体制改革的需要,有利于更好地坚持共同富裕的社会主义原则。自国务院1986年9月25日发布这个条例,并从1987年1月1日执行以来,全国除西藏以外的各个地区都已开始征收了这项税收,总的情况是好的。但是,征收管理中存在一些问题,主要是:针对不同纳税义务人进行的税收宣传工作不够普遍深入,纳税人依法纳税的观念比较淡薄;部门之间配合不够紧密,源泉控制未能很好发挥作用;有
The Provisional Regulations on the Regulation of Individual Income Tax of the People’s Republic of China is formulated to regulate the excessive income gap between social members and to ease some of the unreasonable distribution. The report of the 13th National Congress of the Communist Party of China made it clear that: “For the excessively high personal income, effective measures should be taken to regulate it.” "The introduction of this tax is to use tax leverage to regulate the personal income of citizens and to provide a macro- So as to meet the needs of accelerating and deepening the reform of the economic structure and helping to better adhere to the principle of socialism for common prosperity. Since the State Council promulgated this regulation on September 25, 1986 and implemented it on January 1, 1987, the tax revenue has started to be collected in all regions of the country except Tibet. The overall situation is good. However, there are some problems in the collection and management of the tax authorities, mainly due to the fact that the tax publicity work for different taxpayers is not generally enough and the concept of taxpayers paying taxes according to law is weak; the cooperation between departments is not close enough and the source control fails to function well ;Have