个税综合所得税制要有时间表与路线图

• 作 者: 叶祝颐
• 出 处: 金秋
• 发表日期: 2016年09期
• 关键词: 综合所得税制 税制改革 法制晚报 个税起征点 楼继伟 财税改革 个税改革 免征额 代扣代缴 税收负担

3月6日,在全国人大“财政工作和财税改革”发布会上,财政部部长楼继伟表示,总体来说,个人所得税面临着税制不合理的问题。我国分类征收个人所得税,有11个分类。党的十八届三中全会要求对此进行改革,改成综合与分类相结合的个人所得税制,实际就是综合所得税制。“这样的税制比较科学,简单地提高个人所得税起征点并不公平。”(3月6日《法制晚报》

On March 6, at the conference of NPC on “Financial Work and Fiscal Reform”, Lou Jiwei, Minister of Finance, said that on the whole, the personal income tax is facing an unreasonable taxation system. China’s classification of personal income tax, there are 11 categories. The Third Plenary Session of the 18th CPC Central Committee demanded that this be reformed into a system of individual income tax that combines comprehensiveness with classification. Actually, it is a comprehensive income tax system. “Such a tax system is more scientific and simple to raise the threshold of personal income tax is not fair. ” (March 6 “Legal Evening News”