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现代社会随着法律保护力度的不断加强,因为交通事故、医疗事故、环境污染、产品责任等大量侵权行为而产生的损害赔偿(补偿)已成为不少人收入所得的一个部分。近年来,有关损害赔偿(补偿)金是否需要缴纳个人所得税的问题一直在业界颇具争议。本文希望通过对公民取得损害赔偿(补偿)金的种类和所得问题的梳理,国内现有税法规定不合理性的剖析、国外相关立法经验的借鉴以及法理分析,以求对其进一步完善提出合理化建议。
In the modern society, with the increasing protection of the law, damages (compensation) due to a large number of infringements such as traffic accidents, medical accidents, environmental pollution and product liability have become a part of the income of many people. In recent years, the issue of whether personal income tax has to be paid for damages (compensation) payments has been controversial in the industry. This article hopes to make reasonable suggestions on how to get the compensation and compensation of the citizens through the analysis of the types and incomes of the damages, the unreasonable analysis of the existing domestic tax laws, the reference of foreign relevant legislative experiences and the jurisprudence analysis .