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此次个人所得税法修订的难点是“起征点”数额的确定,起征点提高有很大弊病,对这一弊病的研究,需要详细了解超额累进税率原理,现将有关税率问题论述如下。税率是税额与征税对象数量之间的比例,
The difficulty of revising the personal income tax law is that the threshold of the “threshold” is determined. There is a great disadvantage in raising the threshold. To study this malady requires a detailed understanding of the principle of excessively progressive tax. Now that the discussion on the tax rate as follows. The tax rate is the ratio between the amount of tax and the tax object,