论文部分内容阅读
与人人有关的所得税在苏联的各种税收中,同人民关系最密切的是所得税,它在政府的财政收入中只占很小比重。所得税分四类: 第一类是工资税。根据新法律,日薪160卢布以下的低薪者免交工资税,月薪在160—1000卢布之间者,超过160卢布的部分征收12%,以后每千卢布升一级,超过3000卢布的部分征收39%,已经到顶了。第二类是对一次性收入征税,5卢布起征,税率从2%起累进到12%,超过1000卢布的照工资税率收税。第三类是文艺创作酬金和发明奖,从120卢布起征,税率从2%—20%不等,超过36000卢布的部分,税率最高,达30%,对继承人征收的版权税极高,从60%—90%不等。第四类是经营活动所得税,以年收入0.6万、1.2万、2.4万和3.6万卢布为四条杠,税率为12%—30%。
Income Tax Associated with All Income tax, the most closely related to the people in the various taxes in the Soviet Union, accounts for only a small proportion of the government’s fiscal revenue. Income tax is divided into four categories: The first category is payroll tax. Under the new law, wage earners below the daily wage of 160 rubles are exempt from payroll taxes, with a monthly salary of between 160-1000 rubles, a portion of more than 160 rubles levied at 12%, and every 1,000 rubles thereafter upgraded to more than 3000 rubles Levy 39%, has reached the top. The second category is the one-time income tax, 5 rubles tax, the tax rate from 2% progressive into 12%, more than 1000 rubles tax according to the tax rate. The third category is literary creation honorarium and invention award, from 120 rubles, tax rates ranging from 2% -20%, more than 36,000 rubles, the highest tax rate, up to 30%, the copyright heirs levied high, from 60% -90% range. The fourth category is income tax on operating activities, with annual income of 6,000, 12,000, 24,000 and 36,000 rubles as four bars with a tax rate of 12% -30%.