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在整个财税体制改革中,个人所得税改革属于六大税改任务之一。目前,中国各行各业都面临着经济下行的压力,为了保持宏观税负总体稳定,个人所得税改革应率先推出。目前,我国个人所得税分为工资、薪金所得;个体工商户生产、经营所得;企事业单位承包经营、承租经营所得;劳务报酬所得;稿酬所得;特许权使用费所得;利息、股息、红利所得;财产租赁所得;财产转让所得;偶然所得;经国务院财政部门确定个人所得税征税共计11个分类。
In the entire tax reform, personal income tax reform is one of the six tax reform tasks. At present, all walks of life in China are facing the pressure of economic downturn. In order to maintain the overall stability of the macro-tax burden, personal income tax reform should be the first to be launched. At present, China’s personal income tax is divided into wages and salaries; income from the production and operation of individual industrial and commercial households; contracted management of enterprises and public institutions, income from lease-making operations; income from remuneration for labor services; income from remuneration; income from royalties; interest, dividends and bonuses; Property leasing income; property transfer income; accidental income; the State Council department of finance determined personal income tax levy a total of 11 categories.