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个人所得税自1980年开征以来,到2003年已拥有了1.8亿纳税人,成为和老百姓联系最紧密的税种,也成为社会关注的焦点、重点和热点。24年来,个人所得税(以下简称个税)的收入结构发生了怎样的变化?面对收入多元化,隐性化的现实,税务机关采取了何种应对举措?纳税人面对着越来越多需要纳税的个人收入时,心里在想些什么?个人所得税的优惠政策有哪些,在调节收入分配、扶助弱势群体等方面发挥了怎样的作用?本期《中国税务》从多个角度全方位地报道您所关心的个人所得税问题。
Since the introduction of personal income tax in 1980, it has already owned 180 million taxpayers by 2003 and has become the most closely linked tax to the people. It has also become the focus, focus and hotspot of social concern. What changes have taken place in the income structure of the personal income tax (hereinafter referred to as the “tax”) in the past 24 years? In the face of the reality of diversified and implicit income, what measures the tax authorities have taken to deal with it? Taxpayers are facing more and more What are the preferential policies for personal income tax and what role do they play in adjusting income distribution and helping the vulnerable? In this issue, “China Taxation” Cover your personal income tax issues of concern.