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本文对比分析了我国2005年和2011年7大区域和31个省(自治区、直辖市)的工资性收入、财产性收入和经营性收入水平,以及基于这三种收入的个人所得税收入情况。研究发现:各地区财产性收入和经营性收入增长显著,但其个人所得税的增长相对较低;而工资性收入的增幅虽然相对较小,其个人所得税的增幅反而相对较大。因此,未来应加强财产性收入和经营性收入的个人所得税征管。
This article compares and analyzes the wage income, property income and operating income of seven major regions and 31 provinces (autonomous regions and municipalities directly under the Central Government in 2005, 2011 and 2011 and the income from personal income tax based on these three incomes. The study found that property income and operating income increased significantly in all regions, but the growth of personal income tax was relatively low. Although the increase of wage income was relatively small, the increase of personal income tax was relatively large. Therefore, the future should strengthen the property income and operating income personal income tax collection and management.