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个人所得税是对个人的应税所得额征收的税种,它是世界范围内普遍征收的税种。个人所得税费用扣除标准的设定直接关系到国家财政收入的稳定增长及社会的和谐发展,科学合理的扣除标准应该符合公平和效率原则。近年来,我国个人所得税取得了迅速的发展,它的收入作用及调节作用也日渐凸显。虽然如此,与世界发达国家相比,我国现行的个人所得税仍然存在一些问题。文章将从我国个税中存在的问题入手粗浅地探讨几点完善措施。
Personal income tax is a tax on the amount of taxable personal income, it is generally collected worldwide taxes. The setting of the deduction standard of personal income tax costs is directly related to the steady growth of national financial revenue and the harmonious development of society. The scientific and reasonable deduction standard should accord with the principle of fairness and efficiency. In recent years, China’s personal income tax has made rapid development, and its income role and regulatory role have become increasingly prominent. Nevertheless, compared with the developed countries in the world, there still exist some problems in the current personal income tax in our country. The article will start from the problems in a tax in our country to explore some superficial measures.