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有调查显示,2002年国内有5个城市的白领平均年薪超过4万元,但这些城市白领薪资增幅都低于当地同期国内生产总值增幅的2至3个百分点。而且在通常情况下,他们的薪资增长会被个人所得税、养老金、保险费和物价的增加而“消耗”掉一部分,城市白领的实际收入(指税后的可支配收入)的增长是十分有限的。从事财务工作的刘小姐说起个人所得税颇为不满,她认为个人所得税是最不公平的税。虽然去年北京地区的个人所得税起征额由1000元提高到1200元,但与高昂的生活费相比,1200元的起征点依然很低。刘小姐说,现在报纸上都说要改革个税,由分类课征向综合课征制度过渡。事实上,国外的综合课征制度都是扣除了最基
According to the survey, the average salary of white-collar workers in 5 cities in China exceeded 40,000 yuan in 2002, but the wage increase of white-collar workers in these cities was lower than 2 to 3 percentage points of the growth rate of the same period of the same period. And usually, their salary increases will be “consumed” by the increase in personal income tax, pensions, insurance premiums, and prices, and the increase in the real income of urban white-collar workers (that is, disposable income after taxes) is Very limited. Speaking of personal income tax, Ms. Liu, who is engaged in financial work, is quite dissatisfied with her. She believes that personal income tax is the most unfair tax. Although the amount of personal income tax collected in Beijing last year was raised from 1,000 yuan to 1,200 yuan, the starting point of 1,200 yuan is still very low compared with the high cost of living. Miss Liu said that in the newspapers, all say that it is necessary to reform a tax from the classification of class levy to the comprehensive levy system of transition. In fact, the comprehensive system of levying foreign countries deducts the most basic